§ 507

Jones, In re

Ruling: 
Shared responsibility payment was an excise tax as it was constitutional under the taxingpower and it was strictly a function of federal statute. (Bankr. D. Mont.)
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Consumer case opionion summary, case decided on November 13,2019, LexisNexis #1219-083

IDL Dev., Inc., In re

Ruling: 
Creditor was not entitled to administrative priority for claims related to rejected IP licensingagreement. (Bankr. D. Mass.)
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Commercial case opionion summary, case decided on November 01,2019, LexisNexis #1219-060

Johnson, In re

Ruling: 
Chapter 13 trustee was not authorized to pay court fees that accrued in debtor's precedingbankruptcy case as they were not priority claims. (Bankr. W.D. Pa.)
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Consumer case opionion summary, case decided on October 28,2019, LexisNexis #1219-061

Central Processing Servs., LLC, In re

Ruling: 
IRS claim based on debtor’s guaranty of third party’s tax debt was entitled to priority.(Bankr. E.D. Mich.)
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Commercial case opionion summary, case decided on September 05,2019, LexisNexis #1119-004

Specialty Retail Shops Holding Corp., In re

Ruling: 
Creditor was not entitled to a superpriority administrative expense claim for reclamationrights as lenders prior rights rendered the claim valueless. (Bankr. D. Neb.)
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Commercial case opionion summary, case decided on August 30,2019, LexisNexis #1019-081

Cousins, In re

Ruling: 
Shared responsibility payment was a nondischargeable tax entitled to priority status. (Bankr.E.D. La.)
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Consumer case opionion summary, case decided on April 10,2019, LexisNexis #0619-060

King Par, LLC, In re

Ruling: 
Wage claim was not entitled to priority status. (Bankr. E.D. Mich.)
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Consumer case opionion summary, case decided on March 07,2019, LexisNexis #0419-081

Waldorf, In re

Ruling: 
Debtor's objections to claim overruled as legal fees at issue constituted a domestic support obligation entitled to priority treatment. (Bankr. E.D. Pa.)
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Consumer case opionion summary, case decided on October 15,2018, LexisNexis #1118-069

Sandia Tobacco Mfrs., Inc., In re

Ruling: 
Only taxes that were assessed less than three years before the debtor declared bankruptcy were given priority status. (Bankr. D.N.M.)
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Commercial case opionion summary, case decided on September 16,2016, LexisNexis #1118-070

Huenerberg, In re

Ruling: 
Debtors' objection to a claim of the IRS was sustained as the payment was not an excise taxfor a transaction. (Bankr. E.D. Wis.)
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Consumer case opionion summary, case decided on September 28,2018, LexisNexis #1118-009

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