Gila River Pima-Maricopa Indian Community 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.

• holding that 26 U.S.C. § 6503, incorporated through 11 U.S.C. § 108(c), operates to extend the priority period of 11 U.S.C. § 507(a)(8)(A)(ii)
• “The IRS may not collect tax claims against a debtor in bankruptcy unless it obtains relief from the auto- matic stay.”

Source: CourtListener parenthetical corpus (CC0).