§ 507

King Par, LLC, In re

Ruling: 
Wage claim was not entitled to priority status. (Bankr. E.D. Mich.)
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Consumer case opionion summary, case decided on March 07,2019, LexisNexis #0419-081

Waldorf, In re

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.)
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Consumer case opionion summary, case decided on October 15,2018, LexisNexis #1118-069

Sandia Tobacco Mfrs., Inc., In re

Ruling: 
Only taxes that were assessed less than three years before the debtor declared bankruptcy were given priority status. (Bankr. D.N.M.)
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Commercial case opionion summary, case decided on September 16,2016, LexisNexis #1118-070

Huenerberg, In re

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.)
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Consumer case opionion summary, case decided on September 28,2018, LexisNexis #1118-009

Clothier, In re--Clothier v. IRS

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.)
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Consumer case opionion summary, case decided on September 26,2018, LexisNexis #1118-010

Spinks, In re

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.)
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Consumer case opionion summary, case decided on August 21,2018, LexisNexis #1018-008

Spinks, In re

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.)
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Consumer case opionion summary, case decided on August 21,2018, LexisNexis #1018-008

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.)
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Consumer case opionion summary, case decided on August 10,2018, LexisNexis #0918-101

Parrish, In re

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.)
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Consumer case opionion summary, case decided on April 06,2018, LexisNexis #0518-037

Chesteen, In re

Ruling: 
Exaction charged to debtor was not entitled to priority treatment as it is characterized as apenalty and not a tax. (Bankr. E.D. La.)
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Consumer case opionion summary, case decided on February 09,2018, LexisNexis #0318-069

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