United States v. Verdunn

How courts have described this case

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

• holding that Internal Revenue Service’s claim was liquidated because amount was calculable using “fixed legal standards set forth in the tax code” and the “tax liability was evident from ... the statutory notice of deficiency”
• “[t]he fact that [the Debtor] contests the Commissioner’s claim does not remove it as a claim under section 109(e) or render it unliquidated”
• \The key factor for determining whether a debt is liquidated or unliquidated is whether the debt is subject to a simple mathematical computation or ascertainable by reference to an agreement.\
• “Thus, the statute’s denial of chapter 13 eligibility to debtors who owe debts in excess of its limits requires that liability be determined before the case can proceed to confirmation.”
• reversing the District Court's affirmance of confirmation of the plan.
• “[A] debt is noncontingent” at the time of petition “if all events giving rise to a debtor’s liability occurred prior to the filing of the bankruptcy petition.” (paraphras- ing In re Knight, 55 F.3d 231, 236 (7th Cir. 1995))

Source: CourtListener parenthetical corpus (CC0).