- 11 U.S.C.
In re Mitchell
Nov
17
2008
Ruling
County fee that was not designated as a tax was not entitled to priority treatment.
Procedural posture
A debtor filed for relief under chapter 13 of the Bankruptcy Code. A county agency filed an amended proof of claim asserting that its claim was a priority tax claim under 11 U.S.C.S. § 507(a)(8), the debtor filed an objection to the amended proof of claim.
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Court
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