- 11 U.S.C.
Winters v. Shulman (In re Winters)
Jan
30
2013
Ruling
IRS claim that was tolled by filing of petition with U.S. Tax Court was entitled to priority and was nondischargeable.
Procedural posture
In his motion for partial summary judgment, trustee sought, in part, the following: A declaratory judgment that any claim of the Internal Revenue Service (IRS) (defendant was the United States) for the tax year 2004 was a non-priority unsecured claim. The IRS, in part, sought summary judgment as to the following: The claim of $226,142 for tax year 2004 was a priority claim pursuant to 11 U.S.C.S. § 507(a)(8) and was non-dischargeable.
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Court
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