In Re Parffrey

How courts have described this case

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

• stating that \[t]he Supreme Court has made it abundantly clear that the words of a statute are not to be disregarded in search of equity or Congressional intent\
• “The IRS might elect not to file a claim for postpetition taxes because it might consider that it is in the best interests of the United States to decline to file a claim.” The election may be based on the IRS’s inability to demand interest under the Chapter 13 plan.

Source: CourtListener parenthetical corpus (CC0).