United States v. Yellin (In Re Weinstein)

HAINES, Bankruptcy Judge.

This appeal demands we determine the distributional priority of interest on a Chapter 7 estate’s post-petition tax liabilities. The bankruptcy judge held that such interest is entitled to fifth priority under § 726(a)(5). 1 The United States, Internal Revenue Service, contends that the interest should be treated as a first priority administrative expense under §§ 503(b) and 726(a)(1). For the reasons set forth below, we affirm.

Facts

The bankruptcy court’s unchallenged findings paint an uncomplicated factual scene. On May 7, 1992, Paul D. Weinstein filed a voluntary…