Supreme Court of the United States
Raleigh, Chapter 7 Trustee for the Estate of Stoecker v. Illinois Department of Revenue
May 30, 2000530 U.S. 15
Summary
Justice Souter delivered the opinion of the Court, holding that bankruptcy does not alter the burden of proof imposed by the substantive state tax law; the burden remains on the responsible officer (the taxpayer) even in bankruptcy. The Court affirmed the judgment of the Seventh Circuit. No separate concurring or dissenting opinions were filed.
Holding
- Whether the burden of proof on a tax claim in bankruptcy court remains on the taxpayer or responsible officer as imposed by state law. Bankruptcy does not alter the burden of proof; the burden stays where the substantive tax law places it, on the taxpayer or responsible officer.
Docket 99-387
Cited authorities
- 11 U.S.C. §§ 507
- CA91996
- CA10
- 11 U.S.C. § 503(b)(1)(B)
- 11 U.S.C. § 362
- 11 U.S.C. § 362
- 11 U.S.C. § 505
- 11 U.S.C. §521
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