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§ 726(a)(4)

Matheson Flight Extenders, Inc., In re

Jul
28
2025
Ruling
Bankruptcy court could review settlement in debtor’s prior bankruptcy case to determine if debt had been property treated. (Bankr. E.D. Cal.)
Issue(s)
Distribution of Property of the Estate; Order of Distribution; Fines, Penalties, Forfeitures, or Damages.

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Commercial opinion summary, case decided on July 28, 2025 , LexisNexis #0925-093
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Marvelay, In re

Jul
23
2019
Ruling
Motion for approval of agreement was granted as the agreement allowed trustee toredistribute funds that would be payable to the State to those injured consumers who hadfiled claims. (Bankr. N.D. Ga.)
Issue(s)
Distribution of Property of the Estate; Order of Distribution; Fines, Penalties,

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Consumer opinion summary, case decided on July 23, 2019 , LexisNexis #0919-068
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In re Morande Enters.

Jun
29
2007
Ruling
FICA tax penalty claim subordinated to claims of unsecured creditors,
Procedural posture

A corporate debtor filed a petition under chapter 11, and creditor IRS filed a claim in the amount of $55,005.16, based on penalties relating to the debtor's nonpayment of FICA tax obligations to the U.S. The debtor filed a motion to subordinate the IRS'claim.

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opinion summary, case decided on June 29, 2007 , LexisNexis #0907-066
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