Holywell Corp. v. Smith

How courts have described this case

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

• trustee in bankruptcy must file income tax returns and pay taxes on income received by bankrupt’s estate
• \No tax liability becomes due under § 6151 until the time required for making ... returns.\
• “Even if § 1141(a) binds creditors of the corporate and individual debtors with respect to claims that arose before confirmation, we do not see how it can bind ... any ... creditor with respect to postconfirmation claims”
• tax returns for property of the estate

Source: CourtListener parenthetical corpus (CC0).