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· 2/1/1991

In Re Jehan-Das, Inc., Debtor. Jehan-Das, Inc. v. United States of America, and Internal Revenue Service

Citations

  • 925 F.2d 237
  • 67 A.F.T.R.2d (RIA) 542
  • 1991 U.S. App. LEXIS 1443
  • 21 Bankr. Ct. Dec. (CRR) 523
  • 1991 WL 8875

How courts have described this case

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

  • Chapter 11 liquidation tax payments cannot be allocated first to trust funds taxes
  • “Typically, the IRS applies involuntary payments to nontrust taxes first.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Fagg, Beam, Woods

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.