- 11 U.S.C.
Ramos Delgado v. Sanchez Ramos (In re Ramos Delgado)
Dec
18
2006
Ruling
Claim for taxes last due within three years of petition properly held to be priority claim.
Procedural posture
Appellant debtor challenged an order from the Bankruptcy Court for the District of Puerto Rico, which overruled his objection to a claim of priority under 11 U.S.C. § 507(a)(8)(A)(i) for income taxes imposed by the Commonwealth of Puerto Rico for calendar year 2001.
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