In Re: Murray L. Deutchman, Debtor. Murray L. Deutchman, Debtor-Appellant v. Internal Revenue

How courts have described this case

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

• stating that unless the plan clearly and accurately characterizes the claim, the plan does not provide for the claim under the Code
• rejecting the argument that payment of the partial amount due the IRS provided for the IRS’s claims by camouflaging those claims as unsecured claims in the plan
• Chapter 13 plan does not provide for a lien \simply by failing or refusing to acknowledge it or by calling the creditor unsecured.\
• “in order to ‘provide for’ a creditor ... the plan must, at a minimum, clearly and accurately characterize the creditor’s claim throughout the plan.”
• Chapter 13 plan does not “provide for” a lien and thus eliminate the lien “simply by failing or refusing to acknowledge it or by calling the creditor unsecured.”

Source: CourtListener parenthetical corpus (CC0).