In Re Douglas P. Demarah, Debtor. Douglas P. Demarah, Debtor-Appellant 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 the court had jurisdiction despite a remand to the bankruptcy court for entry of an order allocating the amount and extent of tax liens
• holding that the court had jurisdiction despite a remand to the bankruptcy court for entry of an order allocating the amount and extent of tax liens
• noting, but not deciding, that a trustee could “avoid the penalty portion of tax liens on nonexempt property”
• “[t]he whole amount owed is covered by the lien... the internal revenue code [does not] distinguish between the tax and any penalty or interest when it provides for the imposition of the liens”

Source: CourtListener parenthetical corpus (CC0).