Califronia State Board of Equalization v. Goggin. In Re Exeter Refining Co

How courts have described this case

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

• where Chapter XI receiver would have had to pay penalty on pre-bankruptcy tax to have avoided subsequent tax penalties, including penalty on post-Chapter XI tax, subsequent penalties were not allowable since receiver could not legally pay first penalty

Source: CourtListener parenthetical corpus (CC0).