United States Ex Rel. Internal Revenue Service v. APT Industries, Inc.

How courts have described this case

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

• acknowledging that requiring payment of post-confirmation quarterly fees might be considered a violation of §§ 1127(b
• holding that the bankruptcy court’s order requiring the IRS to apply payments by the debtor to trust fund taxes first “did not change any material terms of the plan, but instead clarified the plan where previously it had been silent”
• concluding “the Order did not change any material terms of the plan, but instead clarified the plan where previously it had been silent. The Court does not believe such an Order amounts to a modification.”

Source: CourtListener parenthetical corpus (CC0).