Mallo v. Internal Revenue Service (In Re Mallo)

How courts have described this case

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

• “[Tjhe plain language meaning of the Bankruptcy Code should rarely be trumped [even though the Code] at times is awkward, and even ungrammatical that does not make it ambiguous.”
• “A tax debt is created by the Tax Code, not the assessment process.”

Source: CourtListener parenthetical corpus (CC0).