Juntoff, In re

The shared responsibility payment for not having health insurance under the Affordable CareAct was not entitled to priority as it was neither a tax on or measured by income or grossreceipts nor an excise tax on a transaction. (Bankr. N.D. Ohio)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Consumer case opionion summary, case decided on April 15,2021, LexisNexis #0621-009