Federal Deposit Ins. Corp. v. United States

How courts have described this case

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

• assets hidden from creditors not available to creditors and may not be considered in support of solvency claim
• “Under Section 6151 of the Internal Revenue Code, regardless of when federal taxes are actually assessed, the taxes are considered as due and owing, and constitute a liability as of the date the tax return for the particular period is required to be filed.’’

Source: CourtListener parenthetical corpus (CC0).