§ 507(a)(8)

In re Paradis

Debtors filed a petition under chapter 13 of the Bankruptcy Code, and the Internal Revenue Service ("IRS") filed a secured claim and an unsecured claim against the debtors' bankruptcy estate. The debtors filed an objection to the IRS's unsecured claim and asked the court to confirm a plan they proposed that did not give the IRS's unsecured claim priority status. The parties submitted the issue on a stipulated record.
Ruling: 
IRS claim for taxes assessed more than three years before petition date could be treated as unsecured in plan.
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Consumer case opionion summary, case decided on September 10,2012, LexisNexis #1012-048

International Tobacco Partners Ltd. V. United States Dept of Agric. (In re International Tobacco Partners Ltd.)

Plaintiff debtor filed a complaint against defendant, the U.S. Department of Agriculture (USDA), alleging, inter alia, that amounts owed by the debtor to USDA under the Fair and Equitable Tobacco Reform Act of 2004 (FETRA), 7 U.S.C.S. § 518 et seq., were not a tax, and, if the amounts owed were taxes, then they should be deemed excise taxes under 11 U.S.C.S. § 507(a)(8)(E).
Ruling: 
Assessments due under the Fair and Equitable Tobacco Reform Act of 2004 were excise taxes for which USDA was entitled to priority claim.
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Commercial case opionion summary, case decided on April 06,2012, LexisNexis #0512-011

Michigan Dept of Treasury v. Hight (In re Hight)

Michigan Department of Treasury objected to a protective proof-of-claim for an income tax debt filed on its behalf by debtor, who filed for bankruptcy in January 2009, before the return and payment for the taxes were due. A bankruptcy court overruled the objection, finding that the claim was permitted. The United States District Court for the Western District of Michigan at Grand Rapids affirmed. The Treasury appealed.
Ruling: 
Protective proof of claim filed by debtor for income tax debt owed to state was properly allowed.
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Consumer case opionion summary, case decided on March 05,2012, LexisNexis #0312-121

Fagan v. Collection Div. (In re Fagan)

Chapter 7 debtors filed a complaint against Collection Division, State of Michigan Department of Treasury (State), alleging that the international fuel tax owed by the debtor wife to the State was not within the non-dischargeablity exception of 11 U.S.C.S. § 523(a)(1). The State filed a motion to dismiss.
Ruling: 
Taxes owed to state pursuant to International Fuel Tax Agreement were excise taxes on transactions and nondischargeable.
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Consumer case opionion summary, case decided on February 14,2012, LexisNexis #0312-006

Kolve v. IRS (In re Kolve)

Plaintiff debtors filed an action against defendant Internal Revenue Service (IRS) to determine whether their income taxes for 2005 and 2006 were dischargeable under 11 U.S.C.S. §§ 507(a)(8) and 523(a)(1). Plaintiffs filed a motion for judgment on the pleadings, which the court treated as a motion for summary judgment.
Ruling: 
Taxes due more than three years before petition date and after confirmation in prior chapter 13 case were dischargeable.
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Consumer case opionion summary, case decided on September 22,2011, LexisNexis #1211-010

California Franchise Tax Bd. V. Kendall (In re Jones)

Appellant, the California Franchise Tax Board (FTB), challenged a decision of the U.S. Bankruptcy Appellate Panel for the Ninth Circuit, which affirmed a bankruptcy court ruling in favor of appellee Chapter 7 debtor that certain tax debt was excepted from discharge.
Ruling: 
Post-chapter 13 petition tax debt was not excepted from discharge in subsequent post- confirmation, post-discharge chapter 7 case.
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Consumer case opionion summary, case decided on September 14,2011, LexisNexis #1011-013

In re Probulk Inc.

A chapter 7 trustee filed objections seeking to reclassify four claims as general unsecured claims. The claims were asserted by the exclusive administrator of the Liberian ship registry (administrator), who alleged that the claims represented annual tonnage and other taxes due to Liberia and were entitled to priority under 11 U.S.C.S. § 507(a)(8)(B) and (a)(8)(C).
Ruling: 
Tonnage and tax claims of Liberian ship registry were entitled to priority status.
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Commercial case opionion summary, case decided on December 23,2010, LexisNexis #0211-077

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 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

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