In Re Fernandez

ORDER DENYING DEBTOR’S OBJECTION TO CLAIM

ROBERT CLIVE JONES, Bankruptcy Judge.

The Debtor, Sharlene Fernandez, filed her Chapter 13 petition on November 22, 1994. Hawaii’s State Department of Taxation (“Hawaii”) filed a proof of claim on April 11, 1995, asserting a priority claim in the amount of $4,176.32 for state income tax. The Debtor sold her residence in Hawaii on November 26, 1990, and deferred the gain realized on the sale. 1 She did not purchase another residence within two years (by November, 1992). The Debtor filed an amended 1990 tax return in April, 1993.

Hawaii bases its priority…