§ 507(a)(8)

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)
ABI Membership is required to access the full summary of Juntoff, In re. Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Consumer case opionion summary, case decided on April 15,2021, LexisNexis #0621-009

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.)
ABI Membership is required to access the full summary of Tovan Constr., Inc., In re. Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Commercial case opionion summary, case decided on March 31,2021, LexisNexis #0521-061

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.)
ABI Membership is required to access the full summary of SGR Winddown, Inc., In re. Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Commercial case opionion summary, case decided on January 08,2021, LexisNexis #0221-057

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.)
ABI Membership is required to access the full summary of Jackson, In re--Jackson v. GSO Bus. Mgmt., LLC. Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Consumer case opionion summary, case decided on August 27,2020, LexisNexis #1020-031

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.)
ABI Membership is required to access the full summary of Wilson, In re--Cabrera v. Wilson. Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Consumer case opionion summary, case decided on March 31,2020, LexisNexis #0520-061

Jones, In re

Ruling: 
Shared responsibility payment was an excise tax as it was constitutional under the taxingpower and it was strictly a function of federal statute. (Bankr. D. Mont.)
ABI Membership is required to access the full summary of Jones, In re. Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Consumer case opionion summary, case decided on November 13,2019, LexisNexis #1219-083

Central Processing Servs., LLC, In re

Ruling: 
IRS claim based on debtor’s guaranty of third party’s tax debt was entitled to priority.(Bankr. E.D. Mich.)
ABI Membership is required to access the full summary of Central Processing Servs., LLC, In re. Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Commercial case opionion summary, case decided on September 05,2019, LexisNexis #1119-004

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.)
ABI Membership is required to access the full summary of Sandia Tobacco Mfrs., Inc., In re. Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
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.)
ABI Membership is required to access the full summary of Huenerberg, In re. Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
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.)
ABI Membership is required to access the full summary of Clothier, In re--Clothier v. IRS. Please sign in if you are already an ABI member, or otherwise you may Become an ABI Member
Consumer case opionion summary, case decided on September 26,2018, LexisNexis #1118-010

Pages

Subscribe to § 507(a)(8)