- 11 U.S.C.
In re Probulk Inc.
Dec
23
2010
Ruling
Tonnage and tax claims of Liberian ship registry were entitled to priority status.
Procedural posture
A chapter 7 trustee filed objections seeking to reclassify four claims as general unsecured claims. The claims were asserted by the exclusive administrator of the Liberian ship registry (administrator), who alleged that the claims represented annual tonnage and other taxes due to Liberia and were entitled to priority under 11 U.S.C.S. § 507(a)(8)(B) and (a)(8)(C).
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Court
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