Federal Case

How courts have described this case

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

• affirming sale free and clear of successor liability for claims under Coal Act
• “the Bankruptcy Court may extinguish Coal Act successor liability pursuant to 11 U.S.C. § 363(f)(5)” where the claimants “could be compelled [] to accept a money satisfaction of such interest”
• “The purposes of the two statutory provisions are to allow the Federal Government to assess and collect allegedly due taxes without judicial interference and to compel taxpayers to raise their objections to collected taxes in suits for refunds.”

Source: CourtListener parenthetical corpus (CC0).