From the Editor’s Desk – Priority Claims

By The Honorable William Houston Brown (Retired)

Periodic alimony is domestic support obligation. The debtor filed an adversary proceeding contesting that his obligations under a divorce settlement were domestic support obligations. The portion of the obligation that was called periodic alimony was a domestic support obligation, which the debtor had treated as alimony deductions on tax returns. Moreover, that obligation met the factors, beyond merely the label in the settlement agreement, found in In re Benson, 441 Fed.Appx. 650 (11th Cir. 2011), and that obligation was a priority claim. However, another obligation to . . .

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