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Is the ACA Penalty Entitled to Priority Treatment as a Tax Under the Bankruptcy Code?

Journal Issue
Oct 2022
Column Name
Consumer Corner
Citation
Andrew A. DePeau and Ryan M. Messina, Is the ACA Penalty Entitled to Priority Treatment as a Tax Under the Bankruptcy Code?, XLI ABI Journal 10, 24-25, 56-57, October 2022
Bankruptcy Code
507
Topic Tags
Claims
Cases Discussed
In re Szczyporski, 34 F.4th 179, 183, 186 (3d Cir. 2022); In re Chesteen, 799 F. App’x 236, 238 (5th Cir. 2020); NFIB v. Sebelius, 567 U.S. 519, 570 (2012).
Journal Authors
Andrew A. DePeau
Ryan Michael Messina
Journal Date
Bankruptcy Rule
none

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