United States v. Neal Pharmacal Company

How courts have described this case

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

• finding that the sec. 6621 rate is \clearly relevant\ but noting courts must also consider market rates in general and whether the sec. 6621 rate reflects the risk, quality of any security, and term applicable in the particular case
• \a debtor * * * may only defer the payment of priority tax claims if the creditor who is forced to accept the deferred payments receives interest on its claim in an amount that renders the deferred payments equivalent to the present value of its claim\

Source: CourtListener parenthetical corpus (CC0).