- 11 U.S.C.
In re Molina
Jan
31
2013
Ruling
Unsecured non-federal tax claim was not entitled to priority status.
Procedural posture
A state tax agency filed a proof of claim for bankruptcy debtors' unpaid taxes as an unsecured priority claim, and the debtors objected to the claim to the extent that it was asserted as a priority claim.
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Court
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