Makoroff v. City of Lockport (In Re Guterl Special Steel Corp.)

How courts have described this case

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

• in the taxation process, “acts of publication, confirmation, and adoption are acts of creation”; if these acts occurred “post-petition in violation of § 362(a)(4)”, then the liens resulting from the tax process are “null and void”

Source: CourtListener parenthetical corpus (CC0).