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§ 511(a)

Villasenor, In re

Ruling
Courts turned to Illinois law to determine the rate of interest on creditor's tax claim. (Bankr. N.D. Ill.)
Issue(s)
Rate of Interest on Tax Claims; Nonbankruptcy Law Applies.

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Consumer opinion summary, case decided on December 05, 2017 , LexisNexis #0118-042

In re Debenedetto

Ruling
Purchaser of real estate tax lien was a creditor with a valid tax claim.
Procedural posture

Chapter 13 debtors objected to claims filed in their respective cases by the purchaser of real property tax liens.

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Consumer opinion summary, case decided on July 23, 2013 , LexisNexis #0813-050

In re Princeton Office Park LP

Ruling
State tax sale certificate holder did not have a "tax claim" and was not entitled to anti- modification protections.
Procedural posture

The creditor filed a proof of claim in the amount of $ 1,775,791.33, citing "taxes" as the basis of the debt obligation, The debtor filed a motion to fix the claim amount, interest rate and payment terms. The debtor argued that the creditor's claim was not a "tax claim" under New Jersey law, and therefore was not entitled to the anti-modification interest protection of 11 U.S.C.S. § 511(a). The parties moved for summary judgment.

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Commercial opinion summary, case decided on February 17, 2010 , LexisNexis #0410-115