‘Plain meaning’ permits discharge of some tax penalties.
Georgia district judge confronts creditors who file claims based on stale debts.
Creditor’s unrepentant attitude escalates punitive damages from $33,700 to $250,000.
Ninth Circuit avoids the one-day-late rule for nondischargeability of tax debts.
Majority in D.C. Circuit are flexible on judicial estoppel summary judgment motions.