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Nakano v. United States

Nakano v. United States

Ruling
Debtor was liable for willful nonpayment of excise taxes as it was not obligated to use its assets for any other purpose.
Issue(s)
Whether the district court erred in holding that debtor airline's failure to pay post-chapter 11 petition excise taxes was "willful" as obligated under §503(b)(1)(A) and (B)?

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on February 18, 2014 , LexisNexis #0314-047