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Sandia Tobacco Mfrs., Inc., In re

Ruling: 
Only taxes that were assessed less than three years before the debtor declared bankruptcy were given priority status. (Bankr. D.N.M.)
Issue: 
Priorities; Order of Priorities; Unsecured Governmental Claims; Excise Tax.
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Commercial case opionion summary, case decided on September 16,2016, LexisNexis #1118-070