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§ 507(a)

Branded Operations Holdings, Inc., In re

Ruling
Two creditors with claims against administrator of debtor pharmaceutical company did not establish that their claims were entitled to priority status. (Bankr. S.D.N.Y.)
Issue(s)
Priorities; Order of Priorities.

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Commercial opinion summary, case decided on July 24, 2025 , LexisNexis #0925-085

Greenup Indus. LLC, In re

Ruling
Project manager's claim for wages, salaries, and commissions did not accrue within 180 days of the debtor's bankruptcy filing and was not a priority unsecured claim. (Bankr. E.D. La.)
Issue(s)
Priorities; Order of Priorities; Wages, Salaries, or Commissions.

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Commercial opinion summary, case decided on October 08, 2024 , LexisNexis #1224-058

Grant, In re

Ruling
Debt obligation arising from divorce was not a nondischargeable domestic support obligationbut arose from an equitable division of property and debts. (Bankr. W.D. Wash.)
Issue(s)
Priorities; Order of Priorities; Domestic Support Obligations.

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Commercial opinion summary, case decided on August 02, 2024 , LexisNexis #1024-008

Karamoussayan, In re--Karamoussayan v. Mass. Dep't of Revenue

Ruling
Appeal was dismissed as the debtor failed to establish that he had been directly and adverselyharmed by the bankruptcy court order. (B.A.P. 1st Cir.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.

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Court :
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on April 11, 2024 , LexisNexis #0624-034

Tarver, In re

Ruling
Debtor's ex-wife was entitled to have her claim treated as a priority claim as debtor'sobligation was to be considered a domestic support obligation in the nature of post-maritalsupport. (Bankr. S.D. Ala.)
Issue(s)
Priorities; Order of Priorities; Domestic Support Obligations; Nonassigned Claims.

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Consumer opinion summary, case decided on April 02, 2024 , LexisNexis #0624-086

Juntoff, In re--IRS v. Juntoff

Ruling
Shared responsibility payment required by 26 U.S.C. § 5000A(b) amounted to a tax where thepayment had several tax-like qualities. (6th Cir.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.

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:
Judge or Jurisdiction information not available
Commercial opinion summary, case decided on July 31, 2023 , LexisNexis #0923-087

Imperial Frozen Foods Op Co., LLC, In re

Ruling
Internal Revenue Service's second amended claim denied as the IRS did not meet its burden of establishing validity. (Bankr. E.D.N.C.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.

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Commercial opinion summary, case decided on May 03, 2023 , LexisNexis #0623-084

Siner, In re

Ruling
Monetary obligations claimed by ex-wife were not in the nature of alimony, maintenance, or support and not entitled to priority. (Bankr. N.D. Ill.)
Issue(s)
Priorities; Order of Priorities.

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Consumer opinion summary, case decided on March 31, 2023 , LexisNexis #0523-084

United States v. Alicea

Ruling
Shared responsibility payment operated as a tax collected by the IRS as part of the regularincome tax filing process and was entitled to priority claim status. (4th Cir.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.

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:
Judge or Jurisdiction information not available
Consumer opinion summary, case decided on January 19, 2023 , LexisNexis #0323-034

Collins, In re--Munn v. Collins

Ruling
Debt owed to debtor’s domestic relations attorney arose from fee arrangement that was not adomestic support obligation and was not entitled to priority status. (Bankr. M.D. Ga.)
Issue(s)
Priorities; Order of Priorities; Domestic Support Obligations; Nonassigned Claims.

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Consumer opinion summary, case decided on December 20, 2022 , LexisNexis #0223-080