Categorizing Tax Liabilities for the Applicability of the Means Test

In re Bell, 65 B.R. 575 (Bankr. E.D. Mich. 1986), In re Booth, 858 F.2d 1051 (5th Cir. 1988), In re Brashers, 216 B.R. 59 (Bankr. N.D. Okla. 1998), In re Davis, 378 B.R. 539 (Bankr. N.D. Ohio 2007), In re Deloris, 389 B.R. 252 (Bankr. M.D. Ala. 2008), In re Dye, 190 B.R. 566 (Bankr.N.D. Ill. 1995), In re Gault, 136 B.R. 736, 738 (Bankr. E.D. Tenn. 1991), In re Gentri, 185 B.R.368 (Bankr. M.D. Fla, 1995), In re Goldsby, 135 B.R. 611 (Bankr. E.D. Ark. 1992), In re Greene, 157 B.R. 496 (Bankr. S.D. Ga. 1993), In re Harrison, 82 B.R. 557 (Bankr. D. Colo. 1987), In re Kelly, 841 F.2d 908 (9th Cir. 1988), In re Leigy, 2009 Bankr. LEXIS 3678 (Bankr. M.D. Pa. 2009), In re Marshalek, 158 B.R. 704 (Bankr. N.D. Ohio 1993), In re Millikan, 2007 Bankr. LEXIS 4696 (Bankr. S.D. Ind. 2007), In re Pressimone, 39 B.R. 240 (N.D.N.Y. 1984), In re Reiter, 126 B.R. 961 (Bankr. W.D. Tex. 1991), In re Stewart, 175 F.3d 796 (10th Cir. 1999), In re Stovall, 209 B.R. 849 (Bankr. E.D. Va. 1997), In re Traub, 140 B.R. 286 (Bankr. D. N.M. 1992), In re Victoria, 389 B.R. 250 (M.D. Ala 2008), In re Westerberry, 215 F.3d 589 (6th Cir. 2000)