Legal Opinion
In Re Boyd
United States Bankruptcy Court, S.D. Ohio
Decided December 30, 1982No. Bankruptcy 1-81-03096PublishedCited by 12 opinions
1Opinion of the Court
DECISION
BURTON PERLMAN, Bankruptcy Judge.
In this present Chapter 13 proceeding the State of Ohio filed an objection to the confirmation of debtors’ proposed plan of arrangement. The only issue at this time to be resolved is whether the debt owed to the State of Ohio for a sales tax liability is in the nature of a “trust fund” tax pursuant to 11 U.S.C. § 507(a)(6)(C), or that of an “excise tax” pursuant to 11 U.S.C. § 507(a)(6)(E).
11 U.S.C. § 1322(a)(2) requires that a Chapter 13 plan provide for full payment, in deferred cash payments of all claims entitled to priority under § 507. The State…
2Cases cited1 opinion
- Tapp v. Fairbanks North Star Borough (In Re Tapp)United States Bankruptcy Court, D. Alaska · 1981
3Cited by12 opinions
- In Re Darrel v. Shank, Debtor. Darrel v. Shank v. Washington State Department of Revenue, Excise Tax Division, DefendantCourt of Appeals for the Ninth Circuit · 1986
- DeChiaro v. New York State Tax CommissionCourt of Appeals for the Second Circuit · 1985
- In Re: Michael Calabrese, Jr. v.Court of Appeals for the Third Circuit · 2012
- In Re Taylor Tobacco Enterprises, Inc.District Court, E.D. North Carolina · 1989
- In Re MonacoUnited States Bankruptcy Court, W.D. New York · 1985
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