§ 507

Welfare Comm. for the Pointing, Cleaning & Caulking Indus.

Ruling: 
Section 507(a)(5) does not require assessing distinct benefit plans collectively as the prioritylimit set forth therein applies to "each such plan." (7th Cir.)
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Court: Judge or Jurisdiction information not available
Commercial case opionion summary, case decided on July 26,2021, LexisNexis #0921-008

Corson, In re

Ruling: 
Claim by a guardian ad litem against a debtor was not entitled to priority treatment asclaimant did not satisfy her burden to show that she was an enumerated person. (Bankr.D.N.H.)
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Court: Judge or Jurisdiction information not available
Consumer case opionion summary, case decided on May 21,2021, LexisNexis #0721-034

Villas of Windmill Point II Prop. Owners Ass'n, In re--Osborne v. Lesko

Ruling: 
Improperly computed wage claim disallowed on trustee’s objection. (Bankr. S.D. Fla.)The Wage Claim failed as a claim under 11 U.S.C. § 507(a)(4)(A) and must be valued at zero becausedefendant director's asserted hours included time for which he was administratively adjudicated to bedisabled and therefore unable to work and the director's computations did not reflect any reductions inbilled hours for holidays, vacations, or, significantly, his own incarceration; [2]-Trustee's objection to theBonus Claim was sustained because like the Wage Claim, Severance Claim, and Delinquency Claim, itwas the product of ultra vires acts by the directors.Villas of Windmill Point II Prop. Owners Ass'n, In re--Osborne v. Lesko, 2021 Bankr. LEXIS 1144 (Bankr. S.D. Fla.April 29, 2021) (Mora, B.J.).
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Commercial case opionion summary, case decided on April 29,2021, LexisNexis #0621-032

Mandile, In re

Ruling: 
Debtor’s failure to make adequate protection payments did not entitle the creditor to anallowable administrative expense for the use of its property. (Bankr. N.D. Ill.)
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Consumer case opionion summary, case decided on April 23,2021, LexisNexis #0621-033

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

Superior Air Charter, LLC, In re

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Commercial case opionion 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.)
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Commercial case opionion 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.)
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Commercial case opionion 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.)
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Commercial case opionion 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.)
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Commercial case opionion summary, case decided on January 08,2021, LexisNexis #0221-057

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