- 11 U.S.C.
Thurston, In re
Oct
19
2021
Ruling
Debtors' motion to modify the IRS's claim to reclassify the part of the claim attributable toshared responsibility payments was denied as the proof of claim constituted prima facieevidence. (Bankr. D.N.J.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Judge or Jurisdiction information not available
- 11 U.S.C.
Juntoff, In re
Apr
15
2021
Ruling
The shared responsibility payment for not having health insurance under the Affordable CareAct was not entitled to priority as it was neither a tax on or measured by income or grossreceipts nor an excise tax on a transaction. (Bankr. N.D. Ohio)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Court
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- 11 U.S.C.
Tovan Constr., Inc., In re
Mar
31
2021
Ruling
Proposed settlement was not "fair and equitable" as it did not afford proper priority to the IRS.(Bankr. E.D. Va.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Court
:
- 11 U.S.C.
SGR Winddown, Inc., In re
Jan
08
2021
Ruling
Debtors' claim objection was sustained as the commercial rent tax at issue was not an excisetax but was instead a personal property tax on the debtors' ownership interest in the lease.(Bankr. D. Del.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Court
:
- 11 U.S.C.
Jackson, In re--Jackson v. GSO Bus. Mgmt., LLC
Aug
27
2020
Ruling
Summary judgment in favor of debtor’s replacement tax professionals against debtor’soriginal professionals denied given facts in dispute. (Bankr. D. Conn.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Court
:
- 11 U.S.C.
Pottorff, In re
Jul
10
2020
Ruling
Idaho State tax commission could pursue priority claims in debtor's case only on those claims for which claim preclusion was established. (Bankr. D. Idaho)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Tax on Income or Gross Receipts.
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Court
:
( Judge Meier ) [ Bankruptcy Court ]
- 11 U.S.C.
Great Food Great Fun, LLC, In re
May
28
2020
Ruling
State’s claim for debtor’s obligation to pay sales taxes incurred by predecessors was entitled to priority status. (Bankr. W.D.N.Y.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Collected or Withheld Tax.
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Court
:
( Judge Bucki ) [ Bankruptcy Court ]
- 11 U.S.C.
Wilson, In re--Cabrera v. Wilson
Mar
31
2020
Ruling
Objection to claim sustained where "shared responsibility payment" did not qualify as anexcise tax on a transaction. (Bankr. E.D.N.C.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Excise Tax.
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Court
:
- 11 U.S.C.
Jones, In re
Nov
13
2019
Ruling
Shared responsibility payment was an excise tax as it was constitutional under the taxingpower and it was strictly a function of federal statute. (Bankr. D. Mont.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Excise Tax.
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Court
:
- 11 U.S.C.
Central Processing Servs., LLC, In re
Sep
05
2019
Ruling
IRS claim based on debtor’s guaranty of third party’s tax debt was entitled to priority.(Bankr. E.D. Mich.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Court
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