United States v. Noland (1995)
- Docket
- 95-323
- Decided
- 1995-01-01
Summary
Question: May a bankruptcy court subordinate government attempts to collect tax penalties? Conclusion: No. In a unanimous decision, announced by Justice David H. Souter, the Court ruled that giving tax-penalty claims a lower priority than other claims contradicts Congress_ scheme of priorities regarding federal bankruptcy law.