Tapp v. Fairbanks North Star Borough (In Re Tapp)

How courts have described this case

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

• in light of legislative history of § 505, state court default judgment will not preclude bankruptcy court from reconsidering state tax question
• “Congress did not intend a default judgment to preclude the bankruptcy court’s determination of the amount and validity of State taxes and penalties.”
• prepetition default judgment not binding upon bankruptcy court because matter not contested and adjudicated
• “It is a well known maxim of statutory construction that all words and provisions of a statute are intended to have meaning and are to be given effect, and that words of a statute are not to be construed as surplusage.”
• excise taxes not within purview of § 507(a)(6)(C)

Source: CourtListener parenthetical corpus (CC0).