J.J. Re-Bar Corp. v. United States (In Re J.J. Re-Bar Corp.)

How courts have described this case

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

• corporate debtor’s Chapter 11 discharge does not extend to the individual officers, thus, the Internal Revenue Service properly commenced collection of trust fund taxes from those individuals
• corporate debtor’s Chapter 11 discharge does not extend to the individual officers, thus, the Internal Revenue Service properly commenced collection of trust fund taxes from those individuals
• plan did not provide adequate notice to creditor where language in plan was “too ‘cute’” and “too cryptic” and any “lack of clarity appropriately” fell on the debtor that drafted the plan

Source: CourtListener parenthetical corpus (CC0).