In re Spinks

(Dckt. 48, p. 1). On May 31, 2018, the Court entered an order confirming the Debtor's plan. (Dckt. 51).

III. CONCLUSIONS OF LAW

The sole issue before the Court is whether to equitably toll the 180-day lookback period of 11 U.S.C. § 507(a)(4). Section 507(a) of the Bankruptcy Code"sets forth 10 categories of claims that are entitled to be paid ahead of a debtor's general body of unsecured creditors." In re Norwalk Furniture Corp., 418 B.R. 631, 634 (Bankr. N.D. Ohio 2009). "These categories of priority claims reflect the Congressional determination that, while equality of distribution is a major…