§ 507

In re Aguirre

A chapter 13 trustee objected to the allowance of a purported 11 U.S.C.S. § 507(a)(1)(A) priority claim for a domestic support obligation (DSO) asserted by a chapter 7 trustee in the bankruptcy case of the debtor's former spouse.
Ruling: 
Claim for payment for former spouse's interest in 401(k) account pursuant to divorce decree was not a domestic support obligation and not a priority claim.
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Consumer case opionion summary, case decided on February 27,2012, LexisNexis #0312-081

Fagan v. Collection Div. (In re Fagan)

Chapter 7 debtors filed a complaint against Collection Division, State of Michigan Department of Treasury (State), alleging that the international fuel tax owed by the debtor wife to the State was not within the non-dischargeablity exception of 11 U.S.C.S. § 523(a)(1). The State filed a motion to dismiss.
Ruling: 
Taxes owed to state pursuant to International Fuel Tax Agreement were excise taxes on transactions and nondischargeable.
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Consumer case opionion summary, case decided on February 14,2012, LexisNexis #0312-006

Morrison v. SL Liquidating Inc. (In re SL Liquidating Inc.)

When claimant, a former employee of debtor, sought priority treatment for his claim against a "rabbi trust" maintained by debtor, the administrator of debtor's post-consummation trust, asserted an objection on the basis that claimant was not entitled to priority under 11 U.S.C.S. § 507.
Ruling: 
Claim against rabbi trust was not entitled to priority treatment.
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Commercial case opionion summary, case decided on February 06,2012, LexisNexis #0312-044

Kolve v. IRS (In re Kolve)

Plaintiff debtors filed an action against defendant Internal Revenue Service (IRS) to determine whether their income taxes for 2005 and 2006 were dischargeable under 11 U.S.C.S. §§ 507(a)(8) and 523(a)(1). Plaintiffs filed a motion for judgment on the pleadings, which the court treated as a motion for summary judgment.
Ruling: 
Taxes due more than three years before petition date and after confirmation in prior chapter 13 case were dischargeable.
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Consumer case opionion summary, case decided on September 22,2011, LexisNexis #1211-010

In re Krueger

The former spouse of a bankruptcy debtor filed a priority claim based on the debtor's obligation to pay the spouse's mortgage and vehicle expenses under a divorce agreement. The debtor objected to the spouse's claim on the ground that the obligations were not domestic support obligations entitled to priority under 11 U.S.C.S. § 507(a)(1), and the spouse objected to confirmation of the debtor's plan which did not provide priority.
Ruling: 
Confirmation denied due to failure to treat domestic support order as priority secured claim.
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Consumer case opionion summary, case decided on September 16,2011, LexisNexis #1011-043

California Franchise Tax Bd. V. Kendall (In re Jones)

Appellant, the California Franchise Tax Board (FTB), challenged a decision of the U.S. Bankruptcy Appellate Panel for the Ninth Circuit, which affirmed a bankruptcy court ruling in favor of appellee Chapter 7 debtor that certain tax debt was excepted from discharge.
Ruling: 
Post-chapter 13 petition tax debt was not excepted from discharge in subsequent post- confirmation, post-discharge chapter 7 case.
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Consumer case opionion summary, case decided on September 14,2011, LexisNexis #1011-013

In re Anthony

Debtor filed a motion to modify and reduce the proof of claim of creditor, his ex-wife, with respect to pre-petition domestic support obligations.
Ruling: 
Debtor's obligation to pay condominium fees on behalf of former spouse was not a nondischargeable domestic support obligation.
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Consumer case opionion summary, case decided on August 03,2011, LexisNexis #0911-009

In re Priester

A Chapter 13 debtor filed an objection to a claim filed by his former wife on the grounds that it was not a domestic support obligation entitled to priority status under 11 U.S.C.S. § 507(a)(1)(A) and thus, it should be treated as an unsecured, non-priority claim.
Ruling: 
Amount owed to former spouse as "balancing of the equities" was not a domestic support order and was an unsecured, non-priority claim.
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Consumer case opionion summary, case decided on July 22,2011, LexisNexis #1011-012

Matson v. Alarcon

Appellee claimants sought priority treatment under 11 U.S.C.S. § 507(a)(4) in a debtor's bankruptcy case for claims for severance compensation. The United States Bankruptcy Court for the Eastern District of Virginia, at Richmond, overruled appellant trustee's objections to priority treatment of the claims. The trustee's appeal was certified to the court of appeals.
Ruling: 
Severance compensation claim was entitled to administrative expense status.
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Commercial case opionion summary, case decided on July 06,2011, LexisNexis #0711-113

In re Rosenhouse

In a Chapter 13 case, a creditor filed a motion for approval to file an administrative claim pursuant to 11 U.S.C.S. § 507(a). The claim arose from the debtors' assumption of a vehicle lease under their Chapter 13 plan, followed by a default in making lease payments and the debtors' voluntary surrender of the vehicle. The debtors did not oppose the motion.
Ruling: 
Creditor entitled to administrative expense claim for balance of auto lease payments on surrendered and liquidated auto.
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Consumer case opionion summary, case decided on June 27,2011, LexisNexis #0711-112

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