Federal Income Taxes for a ‘Straddle Year’ Are Administrative Priority Claims
On an issue with no appellate authority, a Delaware district judge rules that federal income taxes are administrative claims if filing occurs before the year’s end.
Court:
Judge Shefferly Confines Viegelahn to Its Facts
If a chapter 13 plan isn’t confirmed, the debtor’s counsel is paid.
2% of Increased U.S. Trustee Fees Held Unconstitutional
Florida judge largely agrees with a Delaware judge by holding that the increase in fees for the U.S. Trustee program is neither impermissibly retroactive nor unconstitutional, mostly speaking.
Benchnotes May 2020
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