Matter of Herr

How courts have described this case

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

• concluding that Congress did not intend deferred cash payments made under section 1222(a)(2) to include interest in every case
• noting that the legislative history of Chapter 12 reveals that Chapter 12 was patterned to a large extent after Chapter 13
• holding same for same language in 11 U.S.C. § 1222(a)(2) regarding family farmer reorganization
• reaching same conclusion under § 1222(a)(2) which is identical to § 1322(a)(2)
• unsecured creditors would not have received a distribution under a Chapter 7 liquidation and, therefore, Section 1325(a)(4) was not considered
• interest to the IRS would have been required if the best interests of the creditors test required disbursements to unsecured creditors and those disbursements had been made over time

Source: CourtListener parenthetical corpus (CC0).