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§ 507(a)

Juntoff, In re

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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Consumer opinion summary, case decided on April 15, 2021 , LexisNexis #0621-009

Superior Air Charter, LLC, In re

Issue(s)
Priorities; Order of Priorities; Money Deposited by Individual for Purchase, Lease or

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Commercial opinion summary, case decided on April 09, 2021 , LexisNexis #0521-086

Tovan Constr., Inc., In re

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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Commercial opinion summary, case decided on March 31, 2021 , LexisNexis #0521-061

GUE Liquidation Cos., In re

Ruling
Corporate creditors are not entitled to priority for prepetition wage claims. (Bankr. D. Del.)
Issue(s)
Priorities; Order of Priorities; Wages, Salaries, or Commissions.

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Commercial opinion summary, case decided on March 26, 2021 , LexisNexis #0521-034

GUE Liquidation Cos., In re

Ruling
Corporate creditors are not entitled to priority for prepetition wage claims. (Bankr. D. Del.)
Issue(s)
Priorities; Order of Priorities; Wages, Salaries, or Commissions.

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Commercial opinion summary, case decided on March 26, 2021 , LexisNexis #0521-034

SGR Winddown, Inc., In re

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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Commercial opinion summary, case decided on January 08, 2021 , LexisNexis #0221-057

Alexander, In re--Munding v. Meade

Ruling
Court determined that the services performed and costs incurred by a Chapter 7 debtor'sattorney provided a certain value and her proof of claim was secured. (Bankr. E.D. Wash.)
Issue(s)
Priorities; Order of Priorities; Wages, Salaries, or Commissions.

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Consumer opinion summary, case decided on September 21, 2020 , LexisNexis #1120-005

Jackson, In re--Jackson v. GSO Bus. Mgmt., LLC

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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Consumer opinion summary, case decided on August 27, 2020 , LexisNexis #1020-031

Abbas, In re

Ruling
Attorneys’ fee award in divorce case was not a domestic support obligation and not entitled to priority. (Bankr. E.D. Mich.)
Issue(s)
Priorities; Order of Priorities; Domestic Support Obligations.

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Consumer opinion summary, case decided on July 20, 2020 , LexisNexis #0820-085

Pottorff, In re

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 :
Consumer opinion summary, case decided on July 10, 2020 , LexisNexis #0820-086