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§ 724(b)(2)

Gallagher, In re

Ruling
Trustee properly authorized the sale of the debtor's residential real property and distributionof the proceeds. (Bankr. E.D.N.Y.)
Issue(s)
Treatment of Certain Liens; Order of Distribution of Property Subject to Tax Liens;

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Consumer opinion summary, case decided on October 25, 2023 , LexisNexis #1223-091

Stubbs & Perdue P.A. v. Angell (In re Anderson)

Ruling
IRS tax claim could not be subordinated to claim for debtor's bankruptcy attorneys' fees.
Issue(s)
Did secured tax claim take priority over debtor's attorneys' claim for fees?

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on January 29, 2016 , LexisNexis #0216-092

In re Anderson

Ruling
Bankruptcy Technical Corrections Act of 2010 version of §724(b)(2) applied to case filed under chapter 11 in 2010 and converted to chapter 7 in 2011.
Issue(s)
Did chapter 11 expenses approved under BAPCPA have priority over IRS secured lien in case converted to chapter 7 after passage of the Bankruptcy Technical Corrections Act of 2010?

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Consumer opinion summary, case decided on February 14, 2014 , LexisNexis #0314-062