- 11 U.S.C.
Destileria Nacional Inc., In re
Feb
25
2021
Ruling
Debtor's objection to a claim for penalties and surcharges for late-filed personal property taxeswas rejected as debtor failed to establish that a portion of the claim was administrative. (Bankr.D.P.R.)
Issue(s)
Allowance of Administrative Expenses; Types of Expenses Allowed; Estate
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Judge or Jurisdiction information not available
- 11 U.S.C.
Affirmative Ins. Holdings, In re
Oct
15
2019
Ruling
IRS claim for pre-petition straddle year taxes was not entitled to administrative expensesstatus. (Bankr. D. Del.)
Issue(s)
Allowance of Administrative Expenses; Types of Expenses Allowed; Estate
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Court
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- 11 U.S.C.
In re Haven Manor Inc.
Apr
16
2012
Ruling
Claim for postpetition unemployment taxes was not entitled to administrative expense status.
Procedural posture
A hearing was held regarding the application for administrative expenses filed by the Nebraska Department of Labor. An objection was filed by the chapter 7 trustee.
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- 11 U.S.C.
United States v. Dawes (In re Dawes)
Jun
21
2011
Ruling
Chapter 12 debtors' postpetition sale of land without permission of the bankruptcy court created tax liabilities that could not be treated as general unsecured claims.
Procedural posture
After declaring bankruptcy, appellee Chapter 12 debtors, with the permission of the bankruptcy court, sold several tracts of farm land which created income tax liabilities. The taxes were treated in the debtors' reorganization plan as newly incurred tax liabilities and unsecured claims. The bankruptcy court approved the plan and the U.S. District Court for the District of Kansas affirmed. Appellant IRS appealed.
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Judge or Jurisdiction information not available
- 11 U.S.C.
Hines v. Wolfe (In re Stillwater Inc.)
Jan
25
2011
Ruling
Real property taxes assessed postpetition on real property held by the debtor's estate constituted administrative expenses.
Procedural posture
Movant, a county treasurer, requested that the full value of accrued real property taxes on property of the estate of a Chapter 7 debtor be allowed as an administrative expense under 11 U.S.C.S. § 503(b)(1)(B).
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- 11 U.S.C.
In re Stokes
Oct
08
2010
Ruling
Postpetition real property taxes allowed as administrative expense claim.
Procedural posture
This case was before the court on the Application and Request for Payment of Administrative Expenses filed by the City of Chattanooga, Tennessee, on July 16, 2010. Specifically, the City sought an order directing the payment of certain real property taxes as administrative expenses of the chapter 13 estate pursuant to 11 U.S.C.S. § 503(b)(1)(B)(i). The chapter 13 trustee opposed the Application.
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- 11 U.S.C.
In re Barnhills Buffet Inc.
Feb
24
2010
Ruling
Claim filed by county for personal property taxes after conversion to chapter 7 was not entitled to administrative expense status.
Procedural posture
A county tax collector filed a motion for allowance of an administrative expense claim for unpaid ad valorem personal property taxes for 2008 and 2009 pursuant to 11 U.S.C.S. § 503(b)(1)(B). The chapter 7 trustee objected to the claim.
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:
- 11 U.S.C.
United States v. Schilke (In re Schilke)
Sep
09
2008
Ruling
Bankruptcy court properly allowed chapter 12 debtors to treat postpetition taxes from sale of farm assets as administrative expenses.
Procedural posture
Appellant, the United States, filed objections to the proposed chapter 12 plan submitted by appellee bankruptcy debtor. It appealed after the United States Bankruptcy Court for the District of Nebraska overruled its objections and confirmed the debtor's chapter 12 plan.
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- 11 U.S.C.
In re Whall
May
28
2008
Ruling
Chapter 13 debtor could not pay postpetition state income taxes as administrative expense.
Procedural posture
Debtor filed a petition under chapter 13 of the Bankruptcy Code, and an amended plan for repaying his creditors. The Massachusetts Department of Revenue (MDOR) filed an objection to the debtor's fourth amended plan because the debtor proposed to pay postpetition taxes he accrued as an administrative expense of his bankruptcy estate.
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- 11 U.S.C.
In re Anchor Glass Container Corp.
Sep
10
2007
Ruling
Prepetition municipal tax claim did not qualify for administrative status.
Procedural posture
Before the court was the City of Warner Robins, Georgia's request for allowance of an administrative claim in the amount of $351,422 for real and personal property taxes for the year 2005 (the tax claim), and objections of debtor and trustee thereto.
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