Baer v. Board of County Commissioners (In Re Prairie Mining, Inc.)

How courts have described this case

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

• \[T]he Court is convinced that Congress intended for all property taxes coming due postpetition to qualify for either the first or eighth priority. This purpose is best served by construing 'incurred' in §503 to mean the same thing as 'assessed' in §507(a)(8)(B).\

Source: CourtListener parenthetical corpus (CC0).