Court Locations

Greenbelt
6500 Cherrywood Ln - Greenbelt, MD 20770 - Main Tel: 301-344-8018 map
Baltimore
101 W Lombard St Room 8530 - Baltimore, MD 21201 - Main Tel: 410-962-2688
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Chapter 13 debtors objected to the priority claim of the IRS contending that the tax liabilities at issue were too old to qualify for priority treatment 11 U.S.C. § 507(a)(8)(A)(i). The Bankruptcy Court, Duncan W. Keir, held, by exercise of its 11 U.S.C. § 105(a) equitable powers, that the 11 U.S.C. § 507(a)(8)(A)(i) priority period was automatically tolled during the pendency of the automatic stay in debtors' prior Chapter 13 case.

PDF File: 
Entered: 
2001-04-01
Case: 
00-19543
Judge: 
Duncan W. Keir