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Critical Case Comment – In re Hight, 434 B.R. 505 (W.D. Mich. August 10, 2010) (Bell)
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In re Hight, 434 B.R. 505 (W.D. Mich. August 10, 2010) (Bell)
A debtor is entitled to file a proof of claim on behalf of a taxing authority for a “straddling tax claim” or a claim for taxes which are owed for a tax year ending before the petition but for which a return is not due until after the petition.
Summary of the Case
The Debtor filed a Chapter 13 petition on . . .
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