Bell v. Brown (In Re Payne)

How courts have described this case

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

• holding that Kansas’ workers’ compensation reimbursement claims were not “excise taxes,” because the non-tax characteristics of the obligation outweighed the tax characteristics
• claim for reimbursement of funds paid to injured employee was dischargeable fee rather than nondischargeable excise tax
• “Moreover, ambiguities in the Code must be resolved in favor of the debtor, not the creditor.”
• “Moreover, ambiguities in the Code must be resolved in favor of the debtor, not the creditor.”
• relaxed state administration found; WC payment delinquencies are not taxes

Source: CourtListener parenthetical corpus (CC0).