United States v. Specialty Cartage, Inc.

How courts have described this case

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

• affirming the Bankruptcy Court’s apportioning of five different IRS tax liens and its recognition that the apportionment “should reflect the traditional hostility to penalty claims and the secured portion should first be allocated to the tax and interest and then to any penalties”

Source: CourtListener parenthetical corpus (CC0).