Federal Case

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• concluding that debtor’s obligation arising from failure by corporation he controlled to pay state withholding taxes “can readily be ascertained from statutory provisions and from the tax returns filed by [the corporation]”
• noting that “courts have characterized the term ‘claim’ as, inter alia, ‘broad,’ ‘very broad,’ ‘extremely broad[ ],’ the ‘broadest possible,’ and ‘sufficiently broad to cover any possible obligation’ to make payment.”
• “[C]ontingency involves the nature or origin of liability. . . . [L]iability does not mean the same as judgment or remedy, but only a condition of being obligated to answer for a claim.”
• “The terms ‘liquidated’ and ‘unliquidated’ generally refer to a claim’s value (and the size of the corresponding debt) and the ease with which that value can be ascertained.”
• “ ‘Liquidated’ denotes the ability to readily and precisely compute the amount due....”
• “Nor, by a future ‘event,’ do we refer to a judicial determination as to liability and relief, for a claim may be noncontingent even though it has not been reduced to judgment. See 11 U.S.C. § 101(5)(A

Source: CourtListener parenthetical corpus (CC0).