Begier v. United States, Internal Revenue Service (In Re American International Airways, Inc.)

How courts have described this case

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

• excise tax payments not found to be antecedent debts because of absence of evidence as to when and if penalties were imposed for late payments of such taxes
• late payment of withholding taxes are probably never considered “ordinary”

Source: CourtListener parenthetical corpus (CC0).