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IN RE CLOOBECK

No. 13-15432.

788 F.3d 1243 (2015)

In the Matter of Sheldon H. CLOOBECK, Debtor, Gilbert Dreyfuss, Appellant, v. Timothy S. Cory, Chapter 7 Trustee, Appellee.

United States Court of Appeals, Ninth Circuit.

Filed June 12, 2015.

Attorney(s) appearing for the Case

David S. Kupetz (argued), SulmeyerKupetz, Los Angeles, CA, for Appellant.

Duane H. Gillman (argued) and Timothy S. Cory, Durham Jones & Pinegar, P.C., Las Vegas, NV, for Appellee.

Opinion by Judge MILAN D. SMITH, Jr.; Concurrence by Judge WALLACE.

OPINION

In this bankruptcy appeal, we consider whether section 503 of the Bankruptcy Code, 11 U.S.C. § 503(b), requires a chapter 7 trustee to provide notice to creditors, and obtain a hearing, before paying taxes incurred by the estate. The Appellee, a chapter 7 trustee, paid the 2005 federal income taxes...

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