In the Matter Of: Constance Luongo, Debtor. Internal Revenue Service v. Constance Luongo

U.S. Court of Appeals, Fifth Circuit · Decided 2001-07-18

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EMILIO M. GARZA, Circuit Judge, dissenting: In contrast to the majority, I would not reach the merits of Constance Luongo’s claim for a refund. Instead, I would dismiss her action on the ground that, under 11 U.S.C. § 505 (a)(2)(B), the bankruptcy court lacked jurisdiction over her refund claim. I find that the bankruptcy court’s jurisdiction extends only to claims for refu…

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