Linda McCoy v. Mississippi State Tax Cmsn

How courts have described this case

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

• holding that returns filed even one day late do not constitute \returns\ under BAPCPA
• emphasizing that “the plain language meaning of the [Bankruptcy] Code should rarely be trumped” even if “awkward” or “ungrammatical” (alteration in original) (internal quotation marks omitted)
• noting that the reviewing court’s role at this stage “is to determine whether the plaintiff has stated a legally cognizable claim that is plausible, not to evaluate the plaintiff’s likelihood of success.”
• “BAPCPA amended § 523(a) to provide an unambiguous definition of ‘return,’ obviating the need to return to the pre-BAPCPA [Beard] test.”
• In ruling on a Rule 12(b)(6) motion “we look to see whether [the plaintiff’s] pleadings, including [his] legal arguments, plausibly state a claim.” (emphasis added)
• “We have previously explained that the plain language meaning of the Bankruptcy Code should rarely be trumped. Although the Code at times is awkward, and even ungrammatical that does not make it ambiguous.” (quotation marks, brackets, and ellipses omitted)

Source: CourtListener parenthetical corpus (CC0).