United States v. Dennis Edward Doud and Cheryl Ann Doud

How courts have described this case

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

• noting that, under the facts of that case, risk is also heightened because of the additional collection costs creditors will incur in the event of a Chapter 12 plan failure under Iowa law
• noting that, under the facts of that case, risk is also heightened because of the additional collection costs creditors will incur in the event of a Chapter 12 plan failure under Iowa law
• Court took yield on treasury bonds and added 2% for overall risk associated with a Chapter 12 reorganization
• 26 U.S.C. § 6621 interest rate inappropriate because it lags behind market rate and ignores terms of payout and risk
• “If the bankruptcy court has correctly considered all of the elements involved in computing a discount rate, determination of the proper discount rate in a particular case is a factual inquiry.”
• “The [bankruptcy] court rationally analyzed its preference for using the yield on treasury bonds as the preferable riskless rate and the court’s discussion of the risk rate properly emphasized the nature of the agricultural economy as Chapter 12 is geared toward farmers.”

Source: CourtListener parenthetical corpus (CC0).