ELR Citation: ELR 20866
No(s). 83-5560 (6th Cir. Nov 23, 1984)

The court holds that debtors who have filed for bankruptcy nonetheless are liable to the United States for post-filing interest on delinquent Surface Mining Control and Reclamation Act reclamation fees. The court first rules that the "fees" are in fact taxes since they are involuntary exactions furt...