§ 507(a)(8)

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

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

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.)
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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.)
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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.)
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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

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

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

USA Sales, Inc., In re

Ruling: 
Court ruled that cigarette tax deficiencies were entitled to priority status. (Bankr. C.D. Cal.)
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Commercial case opionion summary, case decided on January 31,2018, LexisNexis #0318-036

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