Legal Opinion
In re Huenerberg
United States Bankruptcy Court, E.D. Wisconsin
Decided September 28, 2018No. Case No. 17-28645-gmhPublishedCited by 6 opinions
1Opinion of the Court
G. Michael Halfenger, United States Bankruptcy Judge
The Internal Revenue Service (IRS) filed a proof of claim and supporting information in this chapter 13 case asserting that a portion of its claim is entitled to priority under 11 U.S.C. § 507(a)(8) because it is for an "excise tax".1 The debtors object that this portion of the IRS's claim is for a "shared responsibility payment" imposed for failure to comply with a provision of the Patient Protection and Affordable Care Act (ACA), "commonly referred to as the individual mandate", that "requires most Americans to maintain 'minimum essential'…
2Cases cited16 opinions
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
- National Federation of Independent Business v. SebeliusSupreme Court of the United States · 2012
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Ransom v. FIA Card Services, N. A.Supreme Court of the United States · 2011
- Child Labor Tax CaseSupreme Court of the United States · 1922
11 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In re CousinsUnited States Bankruptcy Court, E.D. Louisiana · 2019
- DAVID VALLEJO and DEBORAH A. VALLEJOUnited States Bankruptcy Court, D. Arizona · 2021
- Internal Revenue Service v. HuenerbergDistrict Court, E.D. Wisconsin · 2020
- John Douglas Bailey, Jr and Candice Marie BaileyUnited States Bankruptcy Court, E.D. North Carolina · 2019
- LEVI L. JONES and MARTHA J. JONESUnited States Bankruptcy Court, D. Montana · 2019
1 more not listed; retrieve them via the Exa API.