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§ 726(a)(1)

Jones, In re

Mar
24
2021
Ruling
Claim would be allowed as a tardily filed claim entitled to distribution as the deadline toassert a priority claim entitled to first distribution status had not passed. (Bankr. N.D. Ga.)
Issue(s)
Distribution of Property of the Estate; Order of Distribution; Timely Filed Priority

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Consumer opinion summary, case decided on March 24, 2021 , LexisNexis #0521-015
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In re Clark

Oct
10
2014
Ruling
Debtor's former spouse's untimely claim allowed as unsecured.
Issue(s)
Should untimely claim of debtor's former spouse be allowed as a timely priority claim or disallowed?

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Consumer opinion summary, case decided on October 10, 2014 , LexisNexis #1114-026
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In re Carpenter

Dec
28
2009
Ruling
Untimely filed judgment claim by creditor city based on income tax debt was not entitled to priority.
Procedural posture

The chapter 7 debtors and a creditor (a city) filed a joint objection to a chapter 7 trustee's final report. The trustee filed an objection to the city's proof of claim. The debtors and the city alleged that the city's judgment debt constituted a withholding tax pursuant to 11 U.S.C.S. § 507(a)(8)(C) rather than an income tax under § 507(a)(8)(A).

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Consumer opinion summary, case decided on December 28, 2009 , LexisNexis #0110-104
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In re Hyman Freightways Inc.

May
18
2006
Ruling
Court denied trustee's motion seeking refund of professional fees since payments were authorized by Bankruptcy Code and approved by court.
Procedural posture

The chapter 7 trustee, purportedly under 11 U.S.C. § 726(a), filed a motion seeking a refund of professional fees from three groups of professionals who provided services to the debtor during the time the debtor was in chapter 11.

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opinion summary, case decided on May 18, 2006 , LexisNexis #0606-131
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