(Download) "Smith v. City of Hemet" by United States Court of Appeals for the Ninth Circuit * eBook PDF Kindle ePub Free
eBook details
- Title: Smith v. City of Hemet
- Author : United States Court of Appeals for the Ninth Circuit
- Release Date : January 10, 2005
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 80 KB
Description
The issue in this case is the effect of a conversion from Chapter 11 to Chapter 13 bankruptcy proceedings on the priority status of a post-petition, preconversion administrative expense claim. The Fowlers appeal the district courts order reversing the bankruptcy court, and determining that 11 U.S.C. ร§ 348(d) requires that federal employment taxes, incurred as administrative expenses in operating their nursing home business after the Fowlers filed for Chapter 11 bankruptcy protection, but before they converted to Chapter 13, retain their priority status as administrative expenses under 11 U.S.C. ร§ 503(b). We affirm the district court and hold that such a claim retains its administrative expense priority upon conversion.