Clothier, In re--Clothier v. IRS

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: 
Priorities; Order of Priorities; Unsecured Governmental Claims; Tax on Income or Gross Receipts.
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Consumer case opionion summary, case decided on August 10,2018, LexisNexis #0918-101