New Haven Projects Ltd. Liability Co. v. City of New Haven

How courts have described this case

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

• observing that the use of the word “may” denotes a grant of authority that is permissive while use of the word “shall” denotes mandatory requirements
• concluding abstention was appropriate where there was de minimis unsecured debt and the tax redetermination would benefit only the debtor and its insiders to the detriment of the taxing entity and outside creditors
• “This Court has observed that ‘[t]he verb “may” generally denotes a grant of authority that is merely permissive.’ ”
• ”[A]n overwhelming number of courts have observed that § 505(a)(1) vests the bankruptcy court with general discretionary authority to redetermine a debtor’s tax liability”
• “[W]e interpret the verb ‘may’ in 11 U.S.C. § 505(a)(1) as vesting the bankruptcy court with discretionary authority to redetermine a debtor’s taxes.”
• “[W]e interpret the verb ‘may’ in 11 U.S.C. § 505(a)(1) as vesting the bankruptcy court with discretionary authority to redetermine a debtor’s taxes.”

Source: CourtListener parenthetical corpus (CC0).