§ 507(a)

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

Alexander, In re--Munding v. Meade

Ruling: 
Court determined that the services performed and costs incurred by a Chapter 7 debtor'sattorney provided a certain value and her proof of claim was secured. (Bankr. E.D. Wash.)
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Consumer case opionion summary, case decided on September 21,2020, LexisNexis #1120-005

Jackson, In re--Jackson v. GSO Bus. Mgmt., LLC

Ruling: 
Summary judgment in favor of debtor’s replacement tax professionals against debtor’soriginal professionals denied given facts in dispute. (Bankr. D. Conn.)
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Consumer case opionion summary, case decided on August 27,2020, LexisNexis #1020-031

Ciampa, In re

Ruling: 
Order that debtor pay his former wife's debt for her daughter's student loans was a domesticsupport obligation and therefore entitled to priority status. (Bankr. D. Mass.)
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Consumer case opionion summary, case decided on April 24,2020, LexisNexis #0620-034

Wilson, In re--Cabrera v. Wilson

Ruling: 
Objection to claim sustained where "shared responsibility payment" did not qualify as anexcise tax on a transaction. (Bankr. E.D.N.C.)
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Consumer case opionion summary, case decided on March 31,2020, LexisNexis #0520-061

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