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§ 507(a)

Chesteen, In re

Ruling
Exaction charged to debtor was not entitled to priority treatment as it is characterized as apenalty and not a tax. (Bankr. E.D. La.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.

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Consumer opinion summary, case decided on February 09, 2018 , LexisNexis #0318-069

USA Sales, Inc., In re

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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Commercial opinion summary, case decided on January 31, 2018 , LexisNexis #0318-036

Horned Dorset Primavera Inc., In re

Ruling
Creditor's claim was deemed a priority claim as the debtor waived the prescriptive term for collection of the debt pursuant to a final agreement. (Bankr. D.P.R.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.

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Commercial opinion summary, case decided on January 19, 2018 , LexisNexis #0218-096

Kardash, In re

Ruling
Debtor's motion for summary judgment granted where transferee liability was not entitled to priority and was, at most, a general unsecured claim. (Bankr. M.D. Fla.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.

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Consumer opinion summary, case decided on September 21, 2017 , LexisNexis #1017-099

Golden Gate Cmty. Health, In re

Ruling
Severance claim was not entitled to priority as the vesting of the right to payment was outside the 180-day period prior to the bankruptcy. (Bankr. N.D. Cal.)
Issue(s)
Priorities; Order of Priorities; Wages, Salaries, or Commissions.

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Commercial opinion summary, case decided on September 20, 2017 , LexisNexis #1017-098

Robinson, In re

Ruling
Fines and fees associated with debtor's unpaid income taxers were not entitled to prioriystatus where fines and fees were imposed as punishment or deterrent. (Bankr. N.D. Ohio)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.

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Consumer opinion summary, case decided on June 02, 2017 , LexisNexis #0717-008

Thaxton, In re

Ruling
Bankruptcy debtors declared as fully paid and discharged are still liable for certain debtswhich have not been expressly declared discharged in the discharge order. (Bankr. S.D. W. Va.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Collected or Withheld Tax.

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Consumer opinion summary, case decided on May 30, 2017 , LexisNexis #0717-009

Pioneer Health Servs., In re

Ruling
Motion to approve critical vendor payments to affected physicians denied where court found no significant offsetting bankruptcy-related justification for classifying the physicians as critical vendors. (Bankr. S.D. Miss.)
Issue(s)
Priorities; Order of Priorities; Wages, Salaries, or Commissions.

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Commercial opinion summary, case decided on April 04, 2017 , LexisNexis #0517-040

In re Luetkenhaus

Ruling
Attorney's fees for representation in child custody modification entitled to priority as the feesconstituted domestic support obligation. (Bankr. D. Ore.)
Issue(s)
Priorities; Order of Priorities; Domestic Support Obligations; Nonassigned Claims.

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Consumer opinion summary, case decided on December 12, 2016 , LexisNexis #0117-044

In re ADI Liquidation, Inc.

Ruling
Employee’s claim for severance pay was entitled to fourth priority status. (Bankr. D. Del.)
Issue(s)
Priorities; Order of Priorities; Wages, Salaries, or Commissions.

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Commercial opinion summary, case decided on October 19, 2016 , LexisNexis #1116-041