Dixon v. Internal Revenue Service (In Re Dixon)

How courts have described this case

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

• taxes for petition year “became payable” as of the day after the tax year ended
• “This assertion [that subsection (i) only covers taxes for which a return was due within the three-year period] misreads the provision. It actually applies when the return was last due after, not within, three years before the petition was filed.”
• taxes are “payable” at close of tax year
• applying Rule 3021 in a Chapter 13 case

Source: CourtListener parenthetical corpus (CC0).