In Re Maiten

FINDINGS OF FACT AND CONCLUSIONS OF LAW

GEORGE L. PROCTOR, Bankruptcy Judge.

This case is before the Court upon Erwin and Renita Maiten’s (“Debtors”) objection to Claim 7 filed by the State of Florida, Department of Revenue (“Department of Revenue”) for past due child support owed to Erwin Maiten’s former wife. Debtors’ objection contends the Department of Revenue’s priority claim is specifically excepted from 11 U.S.C. § 507(a)(7), and therefore it is general, unsecured, and non-priority. A hearing was conducted on August 12, 1998, and upon the evidence presented, the Court enters the…