By The Honorable William Houston Brown (Retired)
Debtor’s objection to tax claim for being “too low” was rejected. Noting that the debtor could not benefit prior to distribution to creditors, in event trustee found assets for distribution, debtor’s objection to claim filed by tax creditor on basis that claim was “too low” was rejected. “The debtor comes last, not first, and is not entitled to any surplus unless and until all timely and untimely claims are paid in full with interest. 11 U.S.C. § 726(a).” In re Gaulsh, ___ B.R. ___ . . .
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