Kiker v. United States Ex Rel. Internal Revenue Service (In Re Kiker)

How courts have described this case

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

• tax claim which is provided for in the plan as a priority claim, is dischargeable, although not paid because proof of claim was not timely filed
• I.R.S. took position that bankruptcy court could award Sec. 7430 fees
• I.R.S. took position that bankruptcy court could award § 7430 fees

Source: CourtListener parenthetical corpus (CC0).