United States v. Schottenstein, Zox & Dunn (In Re Unitcast, Inc.)

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding that such claims should be treated as an administrative expense claim pursuant to § 503 and are not entitled to super-priority treatment
• nothing in § 726(b) compels disgorgement of fees paid to chapter 11 professionals in order to pay an IRS administrative expense claim
• “Section 503(b)(1)(B) provides for administrative expense priority for taxes which are incurred by the estate.”
• “ ‘[T]he proper standard for determining [a] claim’s administrative priority looks to when the acts giving rise to [the] liability took place, not when they accrued’ ”
• “disgorgement is a remedy within the discretion of bankruptcy judges as the final arbiters of professional fee requests under [sections] 330 and 331 of the Code”
• parties’ expectation of finality of the payment

Source: CourtListener parenthetical corpus (CC0).