- 11 U.S.C.
Karamoussayan, In re--Karamoussayan v. Mass. Dep't of Revenue
Apr
11
2024
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
- 11 U.S.C.
Juntoff, In re--IRS v. Juntoff
Jul
31
2023
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
- 11 U.S.C.
Imperial Frozen Foods Op Co., LLC, In re
May
03
2023
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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Court
:
- 11 U.S.C.
United States v. Alicea
Jan
19
2023
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
- 11 U.S.C.
Clardy, In re
Dec
01
2022
Ruling
Creditor's claim for unemployment compensation overpayment was not entitled to prioritystatus. (Bankr. W.D. Ky.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Court
:
- 11 U.S.C.
Harris, In re
Sep
22
2022
Ruling
City did not meet its burden of proving that claims for municipal charges and late penaltieswere property taxes entitled to priority status. (Bankr. E.D. Wis.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Court
:
- 11 U.S.C.
Peete, In re
Jun
30
2022
Ruling
Special charges added to the debtor's tax bill by the city water works were not entitled topriority status as the city failed to provide any evidence to establish the nature and purpose ofthe charges imposed. (Bankr. E.D. Wis.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Court
:
- 11 U.S.C.
Szczyporski, In re
May
11
2022
Ruling
Individual mandate payment was a tax for bankruptcy purposes as it was an involuntarypecuniary burden upon individuals who failed to maintain minimum health insurancecoverage. (3d Cir.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Tax on Income or
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:
Judge or Jurisdiction information not available
- 11 U.S.C.
Juntoff, In re--IRS v. Juntoff
Mar
21
2022
Ruling
Court erred in finding that the shared responsibility payment for failing to obtain healthinsurance was not a tax measured by income as the SRP was calculated as a percentage ofhousehold income. (B.A.P. 6th Cir.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
Creative Hairdressers, Inc., In re
Mar
03
2022
Ruling
Employer shared responsibility payment was an excise tax entitled to priority as it was aninvoluntary burden imposed by Congress. (Bankr. D. Md.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Excise Tax.
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Court
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