In Re Palmer

How courts have described this case

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

• distinguishing between interest, which is assessed as compensation to the IRS for use of the money by the debtor subsequent to the filing deadline, and a nonpecuniary loss penalty, assessed to punish the debtor for failure to file a tax return on time
• distinguishing between interest, which is assessed as compensation to the IRS for use of the money by the debtor subsequent to the filing deadline, and a nonpecuniary loss penalty, assessed to punish the debtor for failure to file a tax return on time

Source: CourtListener parenthetical corpus (CC0).

Cited by

15 cases in this archive cite this case.

• Flatau v. Jackson (In Re Hirsch-Franklin, Enterprises, Inc.)
  M.D. Georgia· 1986-07-31· cited 32×
• Matter of Unimet Corp.
  N.D. Ohio· 1987-02-25· cited 24×
• In Re Reich
  D. Colorado· 1986-10-28· cited 21×
• In Re Patco Photo Corp.
  E.D. New York· 1988-02-03· cited 17×
• Matter of Mikrut
  W.D. Wisconsin· 1987-08-20· cited 14×
• United States v. Barbier (In Re Barbier)
  D. Nevada· 1988-02-26· cited 12×
• United States v. H.G.D. & J. Mining Co. (In Re H.G.D. & J. Mining Co.)
  S.D. West Virginia· 1986-11-24· cited 11×
• In Re Barbier
  D. Nevada· 1987-06-30· cited 10×
• In Re Young
  S.D. Indiana· 1987-02-03· cited 7×
• In Re Dalip
  N.D. Illinois· 1996-04-03· cited 7×
• Hopkins v. United States (Internal Revenue Service) (In Re Hopkins)
  N.D. Texas· 1991-07-24· cited 7×
• Jones v. United States (In re Garcia)
  Fifth Circuit· 1992-03-02· cited 7×
• In Re Young
  S.D. Indiana· 1986-05-14· cited 6×
• In Re Palmer
  N.D. Texas· 1988-07-25· cited 4×
• Garcia v. United States
  Fifth Circuit· 1992-03-02· cited 2×

Cites

8 cases in this archive are cited by this case.

• Razorback Ready-Mix Concrete Co. v. United States (In Re Razorback Ready-Mix Concrete Co.)
  E.D. Arkansas· 1984-05-08· cited 57×
• United States v. Coleman American Companies, Inc. (In Re Coleman American Companies, Inc.)
  D. Kansas· 1983-01-13· cited 39×
• In Re Frost
  D. Kansas· 1982-04-20· cited 34×
• Richardson v. First Federal Savings & Loan Ass'n (In Re Stroud Wholesale, Inc.)
  E.D. North Carolina· 1984-01-27· cited 14×
• In Re Coleman American Moving Services, Inc.
  D. Kansas· 1981-10-23· cited 13×
• In Re Hernando Appliances, Inc.
  N.D. Mississippi· 1983-12-30· cited 12×
• In Re Ayala
  D. Utah· 1983-12-13· cited 11×
• In Re South Shore Vending, Inc.
  D. Massachusetts· 1982-10-29· cited 4×