Internal Revenue Service v. Hildebrand

How courts have described this case

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

• holding that due process requires that a creditor without actual or constructive knowledge of the bankruptcy must be allowed to file a tardy claim if the creditor acts promptly after learning of the bankruptcy
• “A discharge in bankruptcy relieves the debtor from his personal obligations to pay an indebtedness, however, any liens which were perfected as of the time the petition is filed, remain attached to the property.”

Source: CourtListener parenthetical corpus (CC0).