- 11 U.S.C.
Huenerberg, In re
Sep
28
2018
Ruling
Debtors' objection to a claim of the IRS was sustained as the payment was not an excise taxfor a transaction. (Bankr. E.D. Wis.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Court
:
- 11 U.S.C.
Clothier, In re--Clothier v. IRS
Sep
26
2018
Ruling
Motion to alter judgment was granted as the bankruptcy court failed to consider the "hangingparagraph" in 11 U.S.C. § 507(a)(8) which stated that the period shall be suspended for anytime during which the stay of proceedings was in effect in a prior case under title 11 plus 90days. (Bankr. W.D. Tenn.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Tax on Income or Gross Receipts.
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Court
:
- 11 U.S.C.
Clothier, In re--Clothier v. IRS
Aug
10
2018
Ruling
Debtors' motion for summary judgment was granted where the 2008 tax debt was not a priority claim as debtors' 2008 tax return was last due more than three years before the filing of their chapter 7 case. (Bankr. W.D. Tenn.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Tax on Income or Gross Receipts.
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Court
:
- 11 U.S.C.
Chesteen, In re
Feb
09
2018
Ruling
Exaction charged to debtor was not entitled to priority treatment as it is characterized as apenalty and not a tax. (Bankr. E.D. La.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Court
:
- 11 U.S.C.
USA Sales, Inc., In re
Jan
31
2018
Ruling
Court ruled that cigarette tax deficiencies were entitled to priority status. (Bankr. C.D. Cal.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Excise Tax.
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Court
:
- 11 U.S.C.
Horned Dorset Primavera Inc., In re
Jan
19
2018
Ruling
Creditor's claim was deemed a priority claim as the debtor waived the prescriptive term for collection of the debt pursuant to a final agreement. (Bankr. D.P.R.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Court
:
- 11 U.S.C.
Kardash, In re
Sep
21
2017
Ruling
Debtor's motion for summary judgment granted where transferee liability was not entitled to priority and was, at most, a general unsecured claim. (Bankr. M.D. Fla.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims.
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Court
:
- 11 U.S.C.
Thaxton, In re
May
30
2017
Ruling
Bankruptcy debtors declared as fully paid and discharged are still liable for certain debtswhich have not been expressly declared discharged in the discharge order. (Bankr. S.D. W. Va.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Collected or Withheld Tax.
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Court
:
- 11 U.S.C.
Sandia Tobacco Mfrs., Inc., In re
Sep
16
2016
Ruling
Only taxes that were assessed less than three years before the debtor declared bankruptcy were given priority status. (Bankr. D.N.M.)
Issue(s)
Priorities; Order of Priorities; Unsecured Governmental Claims; Excise Tax.
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Court
:
- 11 U.S.C.
In re Carpenter
Mar
31
2016
Ruling
Amendment of tax claim to add additional prepetition liability allowed.
Issue(s)
Could debtor re-convert chapter 7 case to chapter 13 and resume making the remaining payments under the prior confirmed chapter 13 plan?
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