United States, Internal Revenue Service v. Deer Park, Inc. (In Re Deer Park, Inc.)

How courts have described this case

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

• ruling that a Chapter 11 liquidation is merely a type of reorganization so that allocation may be necessary to effectuate a liquidation plan, depending on the facts of each case
• holding that the Energy Resources analysis applied to liquidating Chapter 11 plan
• a debtor’s continuing participation in a planned orderly liquidation may in fact be necessary to bring about the maximum recovery of creditors
• applying Energy Resources to Chapter 11 liquidation plan

Source: CourtListener parenthetical corpus (CC0).