United States v. Coleman American Companies, Inc. (In Re Coleman American Companies, Inc.)

MEMORANDUM AND ORDER

JAMES A. PUSATERI, Bankruptcy Judge.

In this chapter 11 proceeding, the debtor-in-possession objected to various IRS proofs of claim before confirmation. The hearing on this matter took place after confirmation of the plan of reorganization.

The issues presented for determination are:

1. Which party carries the burden of proof where the debtor objects to IRS proofs of claim.

2. Are tax penalties that are not in compensation for actual pecuniary loss entitled to priority claim treatment.

3. Did the parties sustain their respective burdens of proof in the instant objections.

A…