- 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 LaFrance
Sep
07
2016
Ruling
Creditor not entitled to priority claim for unpaid wages which were not earned within 180 days of the petition date.
Issue(s)
Was employee's claim for unpaid wages entitled to priority status?
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Court
:
- 11 U.S.C.
In re City Sports, Inc.
Aug
04
2016
Ruling
Claim based on unredeemed gift cards issued by debtor was not entitled to priority status.
Issue(s)
Priorities; Order of Priorities; Money Deposited by Individual for Purchase, Lease or Rental of Consumer Property or Purchase of Services.
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Court
:
- 11 U.S.C.
In re Aquatic Pools Inc.
May
27
2016
Ruling
Claim for wages due more than 180-days before petition date was not entitled to priority status.
Issue(s)
Was creditor's wage claim entitled to priority status?
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Court
:
- 11 U.S.C.
Webber v. Proffitt (In re Webber)
May
02
2016
Ruling
Debtor's obligation to pay mortgage on former marital home was not a domestic support obligation entitled to priority status.
Issue(s)
Was debtor's obligation to make mortgage payments on a former marital residence a domestic support obligation entitling former spouse to a priority claim?
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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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Court
:
- 11 U.S.C.
In re Relativity Fashion LLC
Feb
18
2016
Ruling
Priority claim for compensation denied to creditor who lacked contractual relationship with debtor.
Issue(s)
Was creditor who had never been a contract employee of debtor entitled to an administrative expense claim for compensation?
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Court
:
- 11 U.S.C.
In re EcoSmart Inc.
Dec
18
2015
Ruling
Claims for sales commissions were not entitled to priority treatment.
Issue(s)
Could prepetition commissions earned by debtor's independent contractors be paid as priority claims?
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Court
:
- 11 U.S.C.
Carpenter v. Montana Dept of Labor & Indus. Unemployment Ins. Div. Contributions Bureau (In re Carpenter)
Nov
18
2015
Ruling
Order holding that state tax was an excise tax entitled to priority affirmed.
Issue(s)
Whether the claim for a corporation's unpaid Montana unemployment insurance taxes is an 11 U.S.C.S. § 507(a)(8)(E) priority claim against vicariously-liable individuals.
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Court
:
Judge or Jurisdiction information not available
- 11 U.S.C.
In re Hause
Nov
13
2015
Ruling
Clam for lump sum payment to debtor's former spouse owed pursuant to divorce in lieu of alimony was a property settlement not entitled to priority status.
Issue(s)
Was debt owed by debtor to former spouse pursuant to divorce court order for lump sum payment a nondischargeable domestic support obligation?
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Court
: