United States v. Mansfield Tire & Rubber Co. (In Re Mansfield Tire & Rubber Co.)

How courts have described this case

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

• section 4971 tax for failure to meet minimum plan funding standards construed as a penalty, not a tax for bankruptcy purposes
• section 4971 tax for failure to meet minimum plan funding standards construed as a penalty, not a tax for bankruptcy purposes
• 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).