21-2220·BANKRUPTCY
United States v. Fabio Alicea
Reversed & Remanded
Status
- Scheduled
- Argued
- Opinion Issued (current)
Question Presented
Whether the ACA shared responsibility payment in effect for the 2018 tax year is a tax entitled to priority under 11 USC 507(a)(8).
Argument Date
October 28, 2022
Argument Time
8:30 a.m.
Panel
III
Courtroom
Blue Courtroom (Room 339)
Lower Court Judge
Flanagan
Panel
Judge Wilkinson
Judge Niemeyer
Senior Judge Traxler
Citation
CaseUnited States v. Fabio Alicea, No. 21-2220 (4th Cir. Jan. 19, 2023)
PanelTraxler, S.J., Wilkinson & Niemeyer, JJ.
Arguing Counsel
Panel That Day
3 of 3 cases argued October 28, 2022 before this panel have been decided.
Opinions
- Read opinion ↗January 19, 2023Majorityby Traxler
- Read opinion ↗January 19, 2023Concurrenceby Wilkinson
- Read opinion ↗January 19, 2023Dissentby Niemeyer
Disposition
- Court
- Reversed and remanded
- Normalized
- Reversed & Remanded
January 19, 2023