- 11 U.S.C.
Johnson, In re
Oct
28
2019
Ruling
Chapter 13 trustee was not authorized to pay court fees that accrued in debtor's precedingbankruptcy case as they were not priority claims. (Bankr. W.D. Pa.)
Issue(s)
Priorities; Order of Priorities; Administrative Expenses; Fees and Charges Against
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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
:
- 11 U.S.C.
King Par, LLC, In re
Mar
07
2019
Ruling
Wage claim was not entitled to priority status. (Bankr. E.D. Mich.)
Issue(s)
Priorities; Order of Priorities; Wages, Salaries, or Commissions; Sales Commissions.
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Court
:
- 11 U.S.C.
Waldorf, In re
Oct
15
2018
Ruling
Debtor's objections to claim overruled as legal fees at issue constituted a domestic support obligation entitled to priority treatment. (Bankr. E.D. Pa.)
Issue(s)
Priorities; Order of Priorities; Domestic Support Obligations; Nonassigned Claims.
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Court
:
- 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.
Spinks, In re
Aug
21
2018
Ruling
Court held that the 180-day period of 11 U.S.C. § 507(a)(4) was not subject to equitable tollingas it was not a statute of limitation intended to protect against stale claims but to protectworkers in the event of their employer's bankruptcy. (Bankr. S.D. Ga.)
Issue(s)
Priorities; Order of Priorities; Wages, Salaries, or Commissions.
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Court
:
- 11 U.S.C.
Spinks, In re
Aug
21
2018
Ruling
Court held that the 180-day period of 11 U.S.C. § 507(a)(4) was not subject to equitable tollingas it was not a statute of limitation intended to protect against stale claims but to protectworkers in the event of their employer's bankruptcy. (Bankr. S.D. Ga.)
Issue(s)
Priorities; Order of Priorities; Wages, Salaries, or Commissions.
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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
:
Parrish, In re
Apr
06
2018
Ruling
Court deemed individual shared responsibility payment that was imposed for failure to obtain health insurance under the Affordable Care Act as a penalty and was therefore not entitled to priority status. (Bankr. E.D.N.C.)
Issue(s)
Priorities; Order of Priorities.
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Court
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