Clothier, In re--Clothier v. IRS

Motion to alter judgment was granted as the bankruptcy court failed to consider the "hangingparagraph" in 11 U.S.C. § 507(a)(8) which stated that the period shall be suspended for anytime during which the stay of proceedings was in effect in a prior case under title 11 plus 90days. (Bankr. W.D. Tenn.)
Priorities; Order of Priorities; Unsecured Governmental Claims; Tax on Income or Gross Receipts.
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Consumer case opionion summary, case decided on September 26,2018, LexisNexis #1118-010