Priority Claims

PRIORITY CLAIMS

In re Jones, 420 B.R. 506 (9th Cir. BAP 2009)

Because a California Franchise Tax Board debt did not fall within three-year lookback

period of § 507(a)(8)(A)(ii), neither the unnumbered paragraph of § 507(a)(8) nor equitable tolling

apply

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and thus the tax was discharged in the debtor’s chapter 7 case. Furthermore, because all

estate property vested in the debtor upon plan confirmation, the FTB could have pursued collection

of the tax debt as a postpetition debt not subject to the automatic stay or the debtor’s chapter 13

case.

In re Consolidated Freightways Corp. of Delaware, 564 F.3d 1161 (9th Cir. 2009)

Section 507(a)(5) covers those who rendered service within 180 days prior to the filing of

the petition, regardless of whether they are retired or not. The dollar limit in this section is an

aggregate limit, not an individualized recovery per employee.

In re Lorber Industries of California, 564 F.3d 1098 (9th Cir. 2009)

Reimbursement amounts for workers’ compensation claims owed to the California Self-

Insurer’s Security Fund are not in the nature of an excise tax.

In re Imperial Credit Industries, Inc., 527 F.3d 959 (9th Cir. 2008)

A chapter 7 debtor’s obligation on a claim arising from a capital maintenance agreement

with the FDIC under § 365(o) is not entitled to administrative expense priority, where it is

specifically provided for under § 507(a)(9).

In re Salazar, 430 F.3d 992 (9th Cir. 2005)

“. . . [W]e hold that”deposit” as used in 11 U.S.C. § 507(a)(6) may include the advance

handing over of full payment for consumer goods or services. . . .”

In re Irvine-Pacific Commercial Insurance Brokers, Inc., 228 B.R 245 (9th Cir. B.A.P. 1998)

Employee who resigned and later obtained a judgment against debtor employer for wrongly

withheld vested deferred compensation was entitled to claim attorneys fees under employment

contract. Elements of §502(a)(7) – doesn’t apply to former employees.

In re Elsinore Corporation, 228 B.R. 731 (9th Cir. B.A.P. 1998)

Holding company’s continued operation defeated employee’s assertion of priority status,

based on subsidiary’s cessation of operations.

In re Hovan, Inc., 96 F.3d 1254 (9th Cir. 1996)

State’s claim for unpaid tax penalties not entitled to priority.

In re Camilli, 94 F.3d 1330 (9th Cir. 1996), cert. denied, 519 U.S. 1113 (1997)

Employer’s statutorily imposed debt to state for workers’ compensation benefits paid to

injured employee constitutes nondischargeable “tax”

In re Stone, 6 F.3d 581 (9th Cir. 1993)

The court of appeals affirmed in part and reversed in part and held that the State of Alaska

could properly condition the sale of a liquor license upon satisfaction of the seller’s obligation to

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pay municipal and state taxes, but could not create a property interest in the license in a third-party

creditor in derogation of a prior federal tax lien. See also In re Kimura, 969 F.2d 806 (9th Cir.

1992)

In re Roth American, Inc. 975 F.2d 949 (3rd Cir. 1992)

No superpriority for prepetition wage claim

In re Rau, 113 B.R. 619 (9th Cir. B.A.P. 1990)

“Debtor’s business” includes aggregate of all of debtor’s businesses.

In re Peaches Records & Tapes, Inc., 102 B.R. 193 (9th Cir. B.A.P. 1989)

Under secured creditor not entitled to interest on superpriority claim.

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