Legal Opinion
In re Parrish
United States Bankruptcy Court, E.D. North Carolina
Decided April 6, 2018No. CASE NO. 17–02341–5–SWHPublishedCited by 4 opinions
1Opinion of the Court
Stephani W. Humrickhouse, United States Bankruptcy Judge
The issue before the court is whether the "individual shared responsibility payment" (the "ISRP") imposed for failure to obtain health insurance under the Affordable Care Act, 26 U.S.C. § 5000 (the "ACA"), is a tax or a penalty for purposes of 11 U.S.C. § 507(a). A hearing took place *875in Raleigh, North Carolina on February 22, 2018.
BACKGROUND
Angela Boykin Parrish filed a voluntary petition for relief under chapter 13 of the Bankruptcy Code on May 10, 2017. On her 2016 federal tax return, Ms. Parrish indicated that she owed an ISRP of…
2Cases cited11 opinions
- Russello v. United StatesSupreme Court of the United States · 1983
- Crowell v. BensonSupreme Court of the United States · 1932
- National Federation of Independent Business v. SebeliusSupreme Court of the United States · 2012
- Hooper v. CaliforniaSupreme Court of the United States · 1895
- Child Labor Tax CaseSupreme Court of the United States · 1922
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3Cited by4 opinions
- In re HuenerbergUnited States Bankruptcy Court, E.D. Wisconsin · 2018
- Robert Szczyporski v.Court of Appeals for the Third Circuit · 2022
- Creative Hairdressers, Inc.United States Bankruptcy Court, D. Maryland · 2022
- Internal Revenue Service v. HuenerbergDistrict Court, E.D. Wisconsin · 2020