Yuska v. Iowa Department of Revenue

The Bankruptcy Appellate Panel affirmed the bankruptcy court's grant of summary judgment to the Iowa Department of Revenue and dismissal of the adversary proceeding. The Panel held that the bankruptcy court did not abuse its discretion in denying debtor's motion to file newly discovered evidence where the motion did not deal with newly discovered evidence at all, but was just an attempt to make more arguments for why the Iowa income statute was void for vagueness; the bankruptcy court did not err when it gave res judicata effect to debtor's claim that the Iowa income tax statute is unconstitutional; the bankruptcy court did not err when it applied collateral estoppel to debtor's claim regarding the constitutionality of Iowa's income statute; debtor's void for vagueness argument lacked merit and the Rooker-Feldman doctrine prevented the bankruptcy court and the Panel from reviewing the state supreme court's decision; and Iowa is a state. Debtor's remaining arguments were frivolous and rejected by the Panel. View "Yuska v. Iowa Department of Revenue" on Justia Law