Priority of Taxes in a “Straddle Year”

Towers for Pacific-Atlantic Trading Co. v. United States, 64 F.3d 1292 (9th Cir. 1995); In re O.P.M. Leasing Serv’s. Inc., 68 B.R. 979, 983 (Bankr. S.D.N.Y. 1987); Missouri Dep’t of Rev. v. L.J. O’Neill Shoe Co., 64 F.3d 1146 (8th Cir. 1995); Earl Gaudio & Son Inc., Case No. 13-90942, 2017 Bankr. LEXIS 207 (Bankr. C.D. Ill. 2017); In re Affirmative Ins. Holdings, 607 B.R. 175 (Bankr. D. Del. 2019); Darr v. U.S. (In re TelexFree), 615 B.R. 362 (Bankr. D. Mass. 2020); In re Affirmative Ins. Holdings, 620 B.R. 73 (D. Del. 2020).