- 11 U.S.C.
Creative Hairdressers, Inc., In re
Mar
03
2022
Ruling
Employer shared responsibility payment was an excise tax entitled to priority as it was aninvoluntary burden imposed by Congress. (Bankr. D. Md.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Excise Tax.
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Court
:
- 11 U.S.C.
Wilson, In re--Cabrera v. Wilson
Mar
31
2020
Ruling
Objection to claim sustained where "shared responsibility payment" did not qualify as anexcise tax on a transaction. (Bankr. E.D.N.C.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Excise Tax.
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Court
:
- 11 U.S.C.
Jones, In re
Nov
13
2019
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.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Excise Tax.
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Court
:
- 11 U.S.C.
USA Sales, Inc., In re
Jan
31
2018
Ruling
Court ruled that cigarette tax deficiencies were entitled to priority status. (Bankr. C.D. Cal.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Excise Tax.
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Court
:
- 11 U.S.C.
Sandia Tobacco Mfrs., Inc., In re
Sep
16
2016
Ruling
Only taxes that were assessed less than three years before the debtor declared bankruptcy were given priority status. (Bankr. D.N.M.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Excise Tax.
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:
- 11 U.S.C.
International Tobacco Partners Ltd. V. United States Dept of Agric. (In re International Tobacco Partners Ltd.)
Apr
06
2012
Ruling
Assessments due under the Fair and Equitable Tobacco Reform Act of 2004 were excise taxes for which USDA was entitled to priority claim.
Procedural posture
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).
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:
- 11 U.S.C.
Fagan v. Collection Div. (In re Fagan)
Feb
14
2012
Ruling
Taxes owed to state pursuant to International Fuel Tax Agreement were excise taxes on transactions and nondischargeable.
Procedural posture
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.
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Court
:
- 11 U.S.C.
California Self-Insurance Sec. Fund v. Lorber Indus. of Cal. (In re Lorber Indus. of Cal.)
May
04
2009
Ruling
Claim of state self-insurers' fund was not an excise tax and not entitled to priority.
Procedural posture
Appellant the California Self-Insurers' Security Fund sought review of a decision of the bankruptcy appellate panel, which held that the claim asserted by the fund in appellee debtor's chapter 11 case was an excise tax that was not entitled to priority, and held that the date of the relevant transaction was the date of the debtor's default on its self-insurance obligations.
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:
Judge or Jurisdiction information not available
- 11 U.S.C.
In re Belden Locker Co.
Mar
21
2008
Ruling
Tax claim of state workers' compensation bureau was an excise tax entitled to administrative priority.
Procedural posture
Chapter 11 debtor sought partial summary judgment on the issue of the character and priority under 11 U.S.C.S. § 507(a)(8)(E) of two of the claims filed by the Ohio Bureau of Workers' Compensation (OBWC). The OBWC sought partial summary judgment on the issues of administrative priority under 11 U.S.C.S. § 503(b)(1)(A) and a determination of the allowed amount of the second of the two claims at issue.
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:
- 11 U.S.C.
California Self-InsurersSec. Fund v. Lorber Indus. (In re Lorber Indus.)
Jul
16
2007
Ruling
Claim by state workers'compensation security fund was an excise tax but not entitled to priority status.
Procedural posture
Appellee chapter 11 debtor defaulted on its self-insured workers'compensation obligations. Appellant California Self-Insurers'Security Fund ("Fund") filed a claim for sums it expected to pay workers injured during the three years prepetition. The Fund argued its claim was an excise tax under 11 U.S.C. § 507(a)(8)(E). The Bankruptcy Court for the Central District of California denied priority treatment. Cross-appeals were filed.
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