- 11 U.S.C.
Clardy, In re
Dec
01
2022
Ruling
Creditor's claim for unemployment compensation overpayment was not entitled to prioritystatus. (Bankr. W.D. Ky.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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:
- 11 U.S.C.
Harris, In re
Sep
22
2022
Ruling
City did not meet its burden of proving that claims for municipal charges and late penaltieswere property taxes entitled to priority status. (Bankr. E.D. Wis.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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- 11 U.S.C.
Peete, In re
Jun
30
2022
Ruling
Special charges added to the debtor's tax bill by the city water works were not entitled topriority status as the city failed to provide any evidence to establish the nature and purpose ofthe charges imposed. (Bankr. E.D. Wis.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Court
:
- 11 U.S.C.
Szczyporski, In re
May
11
2022
Ruling
Individual mandate payment was a tax for bankruptcy purposes as it was an involuntarypecuniary burden upon individuals who failed to maintain minimum health insurancecoverage. (3d Cir.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Tax on Income or
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Judge or Jurisdiction information not available
- 11 U.S.C.
Juntoff, In re--IRS v. Juntoff
Mar
21
2022
Ruling
Court erred in finding that the shared responsibility payment for failing to obtain healthinsurance was not a tax measured by income as the SRP was calculated as a percentage ofhousehold income. (B.A.P. 6th Cir.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Judge or Jurisdiction information not available
- 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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- 11 U.S.C.
Thurston, In re
Oct
19
2021
Ruling
Debtors' motion to modify the IRS's claim to reclassify the part of the claim attributable toshared responsibility payments was denied as the proof of claim constituted prima facieevidence. (Bankr. D.N.J.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Judge or Jurisdiction information not available
- 11 U.S.C.
Welfare Comm. for the Pointing, Cleaning & Caulking Indus.
Jul
26
2021
Ruling
Section 507(a)(5) does not require assessing distinct benefit plans collectively as the prioritylimit set forth therein applies to "each such plan." (7th Cir.)
Issue(s)
Priorities; Order of Priorities; Contributions to Employee Benefit Plan.
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Judge or Jurisdiction information not available
- 11 U.S.C.
Corson, In re
May
21
2021
Ruling
Claim by a guardian ad litem against a debtor was not entitled to priority treatment asclaimant did not satisfy her burden to show that she was an enumerated person. (Bankr.D.N.H.)
Issue(s)
Priorities; Order of Priorities; Domestic Support Obligations.
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Judge or Jurisdiction information not available
- 11 U.S.C.
Villas of Windmill Point II Prop. Owners Ass'n, In re--Osborne v. Lesko
Apr
29
2021
Ruling
Improperly computed wage claim disallowed on trustee’s objection. (Bankr. S.D. Fla.)The Wage Claim failed as a claim under 11 U.S.C. § 507(a)(4)(A) and must be valued at zero becausedefendant director's asserted hours included time for which he was administratively adjudicated to bedisabled and therefore unable to work and the director's computations did not reflect any reductions inbilled hours for holidays, vacations, or, significantly, his own incarceration; [2]-Trustee's objection to theBonus Claim was sustained because like the Wage Claim, Severance Claim, and Delinquency Claim, itwas the product of ultra vires acts by the directors.Villas of Windmill Point II Prop. Owners Ass'n, In re--Osborne v. Lesko, 2021 Bankr. LEXIS 1144 (Bankr. S.D. Fla.April 29, 2021) (Mora, B.J.).
Issue(s)
Priorities; Order of Priorities; Wages, Salaries, or Commissions; Individual.
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