Michigan Department of Treasury v. Senczyszyn (In Re Senczyszyn)

OPINION AND ORDER AFFIRMING BANKRUPTCY COURT’S OPINION AND ORDER

ROBERT H. CLELAND, District Judge.

The court in this appeal is presented with two questions of law. First, which section or sections of the Bankruptcy Code govern how to characterize a “straddling” tax claim, specifically whether it is a post-petition claim under the statutory scheme enacted by Congress for chapter 13 bankruptcies. Second, if 11 U.S.C. § 1305 governs, the court must decide at what time a straddling tax claim “become[s] payable” as that phrase is used in that section.

I.BACKGROUND

The essential facts of this matter…