• U.S. Bankruptcy Court of Delaware
Bankruptcy court determined that: 1) employer liability tax obligation was a pre-petition claim and not an administrative claim; 2) the IRS's claim for employer liability taxes was not precluded by the bar date; and 3) debtors did not set forth sufficient evidence to determine whether designation of the withheld amounts to the trust fund liability was necessary to the success of the bankruptcy plan. Motion denied.