§ 507

Sharp v. FDIC (In re Vineyard Natl Bancorp)

Counter-plaintiff, the Federal Deposit Insurance Corporation (FDIC), filed a claim pursuant to 11 U.S.C.S. § 507(a)(9) for damages in the sum of $579 million on account of debtor's alleged failure to comply with 12 U.S.C.S. § 1831o. Counter-Defendant and Liquidating Trustee filed a motion for partial summary judgment.
Ruling: 
FDIC's claim for damages for debtor's failure to comply with 12 U.S.C. §1831o allowed.
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Commercial case opionion summary, case decided on May 03,2013, LexisNexis #0513-117

In re Johnston

This matter came before the court upon debtor's objection to a proof of claim filed by a claimant, his former wife.
Ruling: 
Amounts due under settlement agreement were not domestic support obligations and not entitled to priority.
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Consumer case opionion summary, case decided on March 29,2013, LexisNexis #0513-042

In re Ludwig

A chapter 13 debtor objected to the priority status of a claim held by his former spouse. The debtor asserted that her claim was not entitled to priority status under 11 U.S.C.S. § 507(a)(1)(A) because it stemmed from a property settlement agreement, while his former spouse alleged that it was based on a domestic support obligation that was in the nature of alimony, support, or maintenance.
Ruling: 
Debt to former spouse based on property settlement agreement that waived alimony or support was not entitled to priority status.
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Consumer case opionion summary, case decided on February 25,2013, LexisNexis #0613-013

In re Larson

A chapter 13 debtor objected to a proof of claim filed by an attorney who represented him in a proceeding to modify conservatorship of the minor children of the debtor and his ex-wife (modification proceeding). The attorney alleged that her debt was a domestic support obligation under 11 U.S.C.S. § 101(14A) and that it was a priority claim under 11 U.S.C.S. § 507(a)(1)(A) or (a)(1)(B).
Ruling: 
Claim for fees of debtor's attorneys in conservatorship proceeding was not a domestic support order but a general unsecured claim.
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Consumer case opionion summary, case decided on February 12,2013, LexisNexis #0313-012

In re Molina

A state tax agency filed a proof of claim for bankruptcy debtors' unpaid taxes as an unsecured priority claim, and the debtors objected to the claim to the extent that it was asserted as a priority claim.
Ruling: 
Unsecured non-federal tax claim was not entitled to priority status.
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Consumer case opionion summary, case decided on January 31,2013, LexisNexis #0313-013

Winters v. Shulman (In re Winters)

In his motion for partial summary judgment, trustee sought, in part, the following: A declaratory judgment that any claim of the Internal Revenue Service (IRS) (defendant was the United States) for the tax year 2004 was a non-priority unsecured claim. The IRS, in part, sought summary judgment as to the following: The claim of $226,142 for tax year 2004 was a priority claim pursuant to 11 U.S.C.S. § 507(a)(8) and was non-dischargeable.
Ruling: 
IRS claim that was tolled by filing of petition with U.S. Tax Court was entitled to priority and was nondischargeable.
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Consumer case opionion summary, case decided on January 30,2013, LexisNexis #0213-079

In re Fitch

This matter came before the court on the chapter 13 debtor husband's objection to the claim of his ex-wife. The ex-wife filed a proof of claim for a domestic support obligation (DSO) in the amount of $55,280, contending that such claim was entitled to priority status pursuant to 11 U.S.C.S. § 507(a)(1).
Ruling: 
"Maintenance" payments awarded to debtor's former spouse due to debtor's "financial irresponsibility" was a nondischargeable domestic support obligation entitled to priority.
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Consumer case opionion summary, case decided on January 25,2013, LexisNexis #0213-078

In re Diaz

Claimant, a state tax agency, and the chapter 13 trustee cross-moved for summary judgment on the trustee's objection to the agency's late filing of an $18,368 proof of claim (POC) for taxes, $2,094 of which was claimed to have priority per 11 U.S.C.S. § 507(a)(8), which POC was filed only after the court confirmed debtors' chapter 13 plan. At issue was whether the late filing of the claim was properly permitted under Fed. R. Bankr. P. 9006(b)(1).
Ruling: 
Late proof of claim by state tax agency disallowed except for portion entitled to priority, which was nondischargeable.
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Consumer case opionion summary, case decided on January 16,2013, LexisNexis #0213-050

Lastra v. United States (In re Lastra)

Plaintiff debtor filed an action against defendant United States (IRS) to determine if the debtor's 2007 income taxes were discharged. The parties filed cross motions for summary judgment.
Ruling: 
Equitable tolling applied to collection due process hearing on debtor's taxes, preventing discharge.
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Consumer case opionion summary, case decided on December 21,2012, LexisNexis #0113-046

In re Baker

A chapter 13 debtor filed an objection to a creditor's claim, asserting that it was not a domestic support obligation entitled to first priority status under 11 U.S.C.S. § 507(a)(1)(A). The creditor, his ex-wife, objected to confirmation of the debtor's plan.
Ruling: 
Portion of debtor's home equity loan obligation to former spouse owed pursuant to divorce and due prior to petition date was a nondischargeable domestic support obligation.
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Consumer case opionion summary, case decided on December 12,2012, LexisNexis #0113-013

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