§ 507(c)

TelexFree, In re--Darr v. United States

Ruling: 
IRS's post-petition erroneous refund related to its pre-petition tax claim and was not anadministrative expense claim. (Bankr. D. Mass.)
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Commercial case opionion summary, case decided on March 26,2020, LexisNexis #0520-029

McCarthy v. IRS (In re Naeem)

Ruling: 
IRS claim against debtor for erroneous payment of refund to co-debtor disallowed.
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Consumer case opionion summary, case decided on January 24,2014, LexisNexis #0214-082
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