Summary
reversing judgment of bankruptcy court and dismissing adversary proceeding, noting that "even assuming the debtors/appellees have standing to pursue the tax refund, the court is persuaded that the bankruptcy court did not have jurisdiction because the debtors/appellees never filed an administrative claim for a refund as required by § 505(B)"
Summary of this case from In re RichardOpinion
Case No. CV 19-2849 FMO BK Case No. 14-13200 BB AP Case No. 17-01375 BB
03-20-2020
IN RE AJ DEBELLIS AND VICTORIA COLLETTE DEBELLIS, Debtors, UNITED STATES OF AMERICA, Appellant, v. AJ DEBELLIS AND VICTORIA COLLETTE DEBELLIS, Appellees.
JUDGMENT
Pursuant to the Court's Order Re: Bankruptcy Appeal, filed contemporaneously with the filing of this Judgment, IT IS ADJUDGED that the bankruptcy court's decision is reversed. The Adversary Proceeding, AJ DeBellis and Victoria DeBellis v. United States, No. AP 17-1375-BB (Bankr. C.D. Cal.), is hereby dismissed without prejudice. Dated this 20th day of March, 2020.
/s/_________
Fernando M. Olguin
United States District Judge