Jones, In re

Ruling: 
Shared responsibility payment was an excise tax as it was constitutional under the taxingpower and it was strictly a function of federal statute. (Bankr. D. Mont.)
Issue: 
Priorities; Order of Priorities; Unsecured Governmental Claims; Excise Tax.
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Consumer case opionion summary, case decided on November 13,2019, LexisNexis #1219-083