§ 507

In re Jones

This matter came before the court on debtor's Objection to Proof of Claim No. 2 filed by debtor's former spouse (claimant).
Ruling: 
Penalty assessed in domestic relations case was not a domestic support obligation and was not entitled to priority status.
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Consumer case opionion summary, case decided on October 12,2010, LexisNexis #1110-086

Goins v. Department of Treasury Internal Serv. (In re Goins)

The matter before the court was Count II of plaintiff debtor's Complaint to Determine Nature, Validity, Priority and Dischargeability of Debt, and defendant United States' (Department of the Treasury Internal Revenue Service's) Motion to Dismiss and Abstain.
Ruling: 
Trust fund recovery penalty taxes were nondischargeable.
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Consumer case opionion summary, case decided on October 04,2010, LexisNexis #1110-015

Bisch v. IRS (In re Bisch)

The matter before the court for decision was plaintiff debtors' Complaint to Obtain Discharge of Back Taxes Due to defendant Internal Revenue Service (IRS). The dispute in this case was whether the debt for debtors' income taxes, interest and penalties for 2005 was dischargeable.
Ruling: 
Three-year look back period for exception of income taxes from discharge is triggered on date tax return was last due.
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Consumer case opionion summary, case decided on September 29,2010, LexisNexis #1110-014

In re Maser

Following the settlement of a claim filed by a chapter 13 debtor's former spouse, the remaining issues were whether a monetary judgment identified in the stipulation as the "property judgment" and the attorney fee award to the spouse constituted domestic support obligations entitled to priority status under 11 U.S.C.S. § 507(a)(1)(A).
Ruling: 
Property settlement agreement was not a nondischargeable domestic support order.
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Consumer case opionion summary, case decided on August 26,2010, LexisNexis #1010-083

In re Viva Vista Ventures Inc.

Before the court was the chapter 7 trustee's Motion Objecting to Claim (Objection) and the claimant's response. In an amended proof of claim, the claimant asserted a claim in the amount of $9,743 and asserted that it was entitled to priority under 11 U.S.C.S. § 507(a)(4), (a)(8). While the Trustee did not object to the amount of the claim, he objected to its characterization as a priority claim.
Ruling: 
Debtor's obligations under agreement to pay for employee services was a general unsecured claim.
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Commercial case opionion summary, case decided on August 23,2010, LexisNexis #1010-013

In re Anderson

The Chapter 13 debtors filed a motion for discharge. The Alabama Department of Human Resources (DHR) filed an objection to the debtors' motion for discharge, contending that its claim was a priority domestic support obligation (DSO) arising from a food assistance benefit overpayment, and, hence, the claim was excepted from discharge. The debtors asserted four arguments in opposition to the DHR's objections.
Ruling: 
Claim for food assistance overpayment was a domestic support order but was dischargeable due to late assertion by state.
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Consumer case opionion summary, case decided on August 16,2010, LexisNexis #1010-047

In re Lincolnshire Campus LLC

Pursuant to an agreement between the debtor-in-possession and the indenture trustee for its bonds, the court considered a proposed order regarding the use of cash collateral and adequate protection.
Ruling: 
Trustee granted a perfected continuing replacement lien and security interest and a super- priority administrative expense claim as adequate protection for debtor's use of cash collateral.
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Commercial case opionion summary, case decided on July 28,2010, LexisNexis #0111-121

In re American Housing Foundation

An employee sought approval of an administrative claim under 11 U.S.C.S. § 507(a)(2) consisting of unpaid expenses and accrued vacation benefits. The chapter 11 debtor objected to the allowance of the vacation pay but admitted that the employee was not paid his expense reimbursement. The Official Unsecured Creditors Committee objected to the entire amount.
Ruling: 
Creditor employee not entitled to administrative expense claim for accrued unused vacation pay.
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Commercial case opionion summary, case decided on June 09,2010, LexisNexis #0810-113

In re Albert Lindley Lee Mem. Hosp.

Debtor filed an Objection to Claim No. 179 filed by a claimant, the New York State Department of Labor, Unemployment Insurance Division.
Ruling: 
State's reimbursement claim for unemployment insurance compensation benefits was an excise tax entitled to priority.
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Commercial case opionion summary, case decided on May 07,2010, LexisNexis #0810-047

In re Vanhook

Creditor, the former spouse of the chapter 13 debtor, filed a proof of claim in the amount of $ 55,000, plus interests and costs, asserting he held a priority claim under 11 U.S.C.S. § 507(a)(1) for domestic support obligations. The debtor objected to the claim, asserting it should be treated as a general unsecured claim because it was not for domestic support obligations.
Ruling: 
Judgment claim for reimbursement of support payments for children later shown not to be creditor's was a general unsecured claim.
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Consumer case opionion summary, case decided on March 24,2010, LexisNexis #0610-008

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