§ 507

In re Frau

Ruling: 
Creditor's domestic support obligation claim disallowed due to res judicata effect of earlier settlement agreement.
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Consumer case opionion summary, case decided on April 14,2014, LexisNexis #0514-049

In re 710 Long Ridge Rd. Operating Co. II LLC

Ruling: 
Pre-reinstatement claims of debtor's employees' union and NLRB were entitled to administrative expense priority.
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Commercial case opionion summary, case decided on February 06,2014, LexisNexis #0314-016

McCarthy v. IRS (In re Naeem)

Ruling: 
IRS claim against debtor for erroneous payment of refund to co-debtor disallowed.
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Consumer case opionion summary, case decided on January 24,2014, LexisNexis #0214-082

In re Genesis Press Inc.

Ruling: 
Request for super priority status for administrative expense claim for postpetition lease payments denied.
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Commercial case opionion summary, case decided on January 02,2014, LexisNexis #0214-012

United States v. Monahan (In re Monahan)

Ruling: 
IRS efforts to collect nondischargeable trust fund recovery penalties did not violate discharge injunction.
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Consumer case opionion summary, case decided on September 19,2013, LexisNexis #1013-044

In re Hinesley Family Ltd. Pship No. 1

Ruling: 
Claim for lost wages barred by res judicata.
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Commercial case opionion summary, case decided on August 07,2013, LexisNexis #0813-115

In re Towler

Chapter 13 debtor filed a motion to confirm her chapter 13 plan. The chapter 13 trustee objected.
Ruling: 
Confirmation denied due to preferential treatment of state's claim for overpayment of unemployment benefits.
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Consumer case opionion summary, case decided on May 28,2013, LexisNexis #0813-116

In re Community Mem. Hosp.

Chapter 11 debtor, which was a not-for-profit organization that qualified for unemployment insurance reimbursement privileges, objected to the allowance of two claims filed in the case by a state unemployment insurance agency for reimbursement of monies paid by the agency to former employees of the debtor. The debtor did not object to the amount of the claims, but objected to the priority status and administrative claim status of each.
Ruling: 
Not-for-profit debtor's objection to priority administrative status of employment insurance agency's claim for reimbursement sustained.
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Commercial case opionion summary, case decided on May 21,2013, LexisNexis #0613-122

In re Mirabilis Ventures Inc.

A debtor hired an expert witness in a malpractice lawsuit filed against the debtor's former attorneys. The expert filed an application in the bankruptcy case seeking a first priority administrative expense claim of $41,000 because the additional tasks he performed were necessary and resulted in substantial benefit to the debtor's estate.
Ruling: 
Debtor's expert in legal malpractice action not entitled to administrative expense claim for additional tasks.
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Commercial case opionion summary, case decided on May 20,2013, LexisNexis #0613-121

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