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Parrish, In re

Ruling: 
Court deemed individual shared responsibility payment that was imposed for failure to obtain health insurance under the Affordable Care Act as a penalty and was therefore not entitled to priority status. (Bankr. E.D.N.C.)
Issue: 
Priorities; Order of Priorities.
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Consumer case opionion summary, case decided on April 06,2018, LexisNexis #0518-037