In Re Cespedes

How courts have described this case

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

• concluding that nothing in CF&I requires § 72(t) exactions to be construed as taxes and therefore § 72(t) exactions are a non-priority penalty
• concluding that nothing in CF & I requires § 72(t) exactions to be construed as taxes and therefore § 72(t) exactions are a non-priority penalty

Source: CourtListener parenthetical corpus (CC0).