Walgreen Co. v. Commissioner of Taxation

How courts have described this case

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

• finding that “[t]he debt owed the debtor does not have to be calculated prior to the filing of the bankruptcy petition in order for setoff to be available to a creditor”
• “The character of a claim is not transformed from prepetition to post- petition simply because it is contingent... when the debtor’s petition is filed.”

Source: CourtListener parenthetical corpus (CC0).