Juntoff, In re--IRS v. Juntoff

Ruling: 
Court erred in finding that the shared responsibility payment for failing to obtain healthinsurance was not a tax measured by income as the SRP was calculated as a percentage ofhousehold income. (B.A.P. 6th Cir.)
Issue: 
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Consumer case opionion summary, case decided on March 21,2022, LexisNexis #0522-035