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§ 507(a)(8)

In re Proxim Corp.

Jun
12
2007
Ruling
County was not entitled to priority treatment for taxes asessed eleven days after petition date.
Procedural posture

Debtors, a corporation and other parties, filed a petition for bankruptcy under chapter 11. Santa Clara County, California, filed a claim alleged that the debtors owed property taxes, interest, and penalties, and sought priority tax treatment, pursuant to 11 U.S.C. § 507(a)(8)(B). The debtors filed an objection to the County's claim and moved for summary judgment on their objection.

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opinion summary, case decided on June 12, 2007 , LexisNexis #0707-093
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Ramos Delgado v. Sanchez Ramos (In re Ramos Delgado)

Dec
18
2006
Ruling
Claim for taxes last due within three years of petition properly held to be priority claim.
Procedural posture

Appellant debtor challenged an order from the Bankruptcy Court for the District of Puerto Rico, which overruled his objection to a claim of priority under 11 U.S.C. § 507(a)(8)(A)(i) for income taxes imposed by the Commonwealth of Puerto Rico for calendar year 2001.

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Court :
Judge or Jurisdiction information not available
opinion summary, case decided on December 18, 2006 , LexisNexis #0207-020
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In re Toberman

Nov
22
2006
Ruling
IRS was entitled to a priority unsecured claim for debtor's failure to remit withholding taxes.
Procedural posture

When debtor filed a chapter 7 bankruptcy proceeding, the IRS filed a proof of claim in which it asserted that, by reason of unpaid employee withholding taxes, it was a priority unsecured creditor under 11 U.S.C. § 507(a)(8) and was entitled to a stated sum in that capacity. The trustee objected to the IRS claim and also claimed that it was properly subordinated per 11 U.S.C. § 510(c).

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opinion summary, case decided on November 22, 2006 , LexisNexis #0307-022
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In re Albion Health Servs.

Mar
16
2006
Ruling
Court ruled that a state's claim for reimbursement of unemployment benefits to the debtor's former employees was not an excise tax entitled to priority.
Procedural posture

A bankruptcy debtor, a not-for-profit corporation that owned a hospital, ceased operation before filing its bankruptcy petition and its former employees received unemployment compensation from the state of Michigan. The state asserted a claim for reimbursement of the unemployment benefits which it paid, and the trustee objected to the allowance of the claim as a tax priority under 11 U.S.C. § 507(a)(8). The trustee moved for summary judgment.

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opinion summary, case decided on March 16, 2006 , LexisNexis #0406-017
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