Seidle v. United States (In Re Airlift International, Inc.)

How courts have described this case

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

• stating that a penalty is inequitable when the purpose is deterrence, but that deterrence is not present and is at the sole detriment of the innocent creditors
• section 4971 tax for failure to meet minimum plan funding standards construed as a penalty, not a tax for bankruptcy purposes

Source: CourtListener parenthetical corpus (CC0).