§ 507

Clothier, In re--Clothier v. IRS

Ruling: 
Motion to alter judgment was granted as the bankruptcy court failed to consider the "hangingparagraph" in 11 U.S.C. § 507(a)(8) which stated that the period shall be suspended for anytime during which the stay of proceedings was in effect in a prior case under title 11 plus 90days. (Bankr. W.D. Tenn.)
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Consumer case opionion summary, case decided on September 26,2018, LexisNexis #1118-010

Spinks, In re

Ruling: 
Court held that the 180-day period of 11 U.S.C. § 507(a)(4) was not subject to equitable tollingas it was not a statute of limitation intended to protect against stale claims but to protectworkers in the event of their employer's bankruptcy. (Bankr. S.D. Ga.)
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Consumer case opionion summary, case decided on August 21,2018, LexisNexis #1018-008

Spinks, In re

Ruling: 
Court held that the 180-day period of 11 U.S.C. § 507(a)(4) was not subject to equitable tollingas it was not a statute of limitation intended to protect against stale claims but to protectworkers in the event of their employer's bankruptcy. (Bankr. S.D. Ga.)
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Consumer case opionion summary, case decided on August 21,2018, LexisNexis #1018-008

Clothier, In re--Clothier v. IRS

Ruling: 
Debtors' motion for summary judgment was granted where the 2008 tax debt was not a priority claim as debtors' 2008 tax return was last due more than three years before the filing of their chapter 7 case. (Bankr. W.D. Tenn.)
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Consumer case opionion summary, case decided on August 10,2018, LexisNexis #0918-101

Parrish, In re

Ruling: 
Court deemed individual shared responsibility payment that was imposed for failure to obtain health insurance under the Affordable Care Act as a penalty and was therefore not entitled to priority status. (Bankr. E.D.N.C.)
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Consumer case opionion summary, case decided on April 06,2018, LexisNexis #0518-037

Chesteen, In re

Ruling: 
Exaction charged to debtor was not entitled to priority treatment as it is characterized as apenalty and not a tax. (Bankr. E.D. La.)
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Consumer case opionion summary, case decided on February 09,2018, LexisNexis #0318-069

USA Sales, Inc., In re

Ruling: 
Court ruled that cigarette tax deficiencies were entitled to priority status. (Bankr. C.D. Cal.)
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Commercial case opionion summary, case decided on January 31,2018, LexisNexis #0318-036

Horned Dorset Primavera Inc., In re

Ruling: 
Creditor's claim was deemed a priority claim as the debtor waived the prescriptive term for collection of the debt pursuant to a final agreement. (Bankr. D.P.R.)
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Commercial case opionion summary, case decided on January 19,2018, LexisNexis #0218-096

Golden Gate Cmty. Health, In re

Ruling: 
Severance claim was not entitled to priority as the vesting of the right to payment was outside the 180-day period prior to the bankruptcy. (Bankr. N.D. Cal.)
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Commercial case opionion summary, case decided on September 20,2017, LexisNexis #1017-098

Kardash, In re

Ruling: 
Debtor's motion for summary judgment granted where transferee liability was not entitled to priority and was, at most, a general unsecured claim. (Bankr. M.D. Fla.)
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Consumer case opionion summary, case decided on September 21,2017, LexisNexis #1017-099

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