Solow v. United States (In Re Johnson Rehabilitation Nursing Home, Inc.)

MEMORANDUM OPINION ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

JACK B. SCHMETTERER, Bankruptcy Judge.

Sheldon L. Solow, Trustee in the related bankruptcy case filed under Chapter 7 of the Bankruptcy Code, 11 U.S.C. § 101 et seq. (“Code”), has brought this Adversary proceeding seeking equitable subordination of the late-filed priority claim of the United States Internal Revenue Service (“IRS”). The Adversary issues are before this Court on the parties’ cross-motions for summary judgment. For reasons set forth below, the IRS’ motion is granted and the Trustee’s motion is denied.

JURISDICTION

Subject…