Internal Revenue Service v. Cousins (In Re Cousins)

How courts have described this case

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

• holding postpetition interest on nondischargeable tax debt remains nondis-chargeable in chapter 12 under the Code
• stating the rule in the course of discussing the exception under Bruning for nondischargeable debts
• defendant’s expectation as to his likely sentence, based upon his deception of the court about his criminal history, did not provide “fair and just reason” for withdrawal of his guilty plea

Source: CourtListener parenthetical corpus (CC0).