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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.

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Opinion Link

Case Details

Case Citation

U.S. v. Beskrone (In re Affirmative Insurance Holdings Inc.), 15-12136 (D. Del. July 27, 2020)

Case Name

In re Affirmative Insurance Holdings Inc.

Case Type

Business