Cases from cite.case.law:

In I. MITCHELL, 398 B.R. 557 (Bankr. N.D. Miss. 2008)

. . . . ¶ 507.10[6][a]. . . .

In NVF COMPANY,, 394 B.R. 33 (Bankr. D. Del. 2008)

. . . its debtors, nor can it take security in advance of the time that taxes become due.” 4 COLLIER at ¶ 507.10 . . .

In KOHL, s s v. IRS, s, 397 B.R. 840 (Bankr. N.D. Ohio 2008)

. . . the debtor, is collected or withheld by the debtor from the other party. 4 Collier on Bankruptcy ¶ 507.10 . . .

In COPLEY, v., 383 B.R. 621 (Bankr. S.D. W. Va. 2008)

. . . and consequently will not be excepted from discharge under § 523(a)(1)(A)]. 4 Collier on Bankruptcy ¶ 507.10 . . .

In D. HALL, 376 B.R. 741 (Bankr. D. Ariz. 2007)

. . . Because § 507(a)(8) claims arise from taxes owed for prepetition years, 4 Collier on Bankruptcy ¶ 507.10 . . . debtor and then collected or withheld by the debtor from the other party.” 4 Collier on Bankruptcy ¶ 507.10 . . .

In ANCHOR GLASS CONTAINER CORPORATION,, 375 B.R. 683 (Bankr. M.D. Fla. 2007)

. . . Collier on Bankruptcy (15th ed.2002), ¶ 507.10[3][c] at 507-72.5; but see In re Proxim Corp., 369 B.R . . .

In RAMOS DELGADO,, 360 B.R. 403 (Bankr. D.P.R. 2006)

. . . measuring date is not when the return was filed, but when it was last due. 4 Collier on Bankruptcy § 507.10 . . .

In KOGUT,, 325 B.R. 400 (Bankr. W.D. Ark. 2005)

. . . and 5) the debtor must be liable for payment of the tax in some capacity. 4 Collier on Bankruptcy ¶ 507.10 . . .

In NATIONAL STEEL CORP., 321 B.R. 901 (Bankr. N.D. Ill. 2005)

. . . to select their debtors or take a consensual security interest before taxes become due. 4 Collier § 507.10 . . . King, 4 Collier on Bankruptcy § 507.10[1], at 507-56 (15th ed. rev.2004). . . .

In HARRELL,, 318 B.R. 692 (Bankr. E.D. Ark. 2005)

. . . )(B) or (C) are not entitled to priority under section 507(a)(8)(A)(iii). 4 Collier on Bankruptcy ¶ 507.10 . . .

In REINE, Sr. Sr. v., 301 B.R. 556 (Bankr. W.D. Mo. 2003)

. . . . § 507(a)(8)(i). . 4 Collier on Bankruptcy ¶ 507.10[2][a] at 507-61 (Lawrence P. . . .

In PAYNE, v., 283 B.R. 719 (Bankr. N.D. Ill. 2002)

. . . Collier on Bankruptcy, ¶ 507.10[l][b] (15th ed.2002). . . .

In Re BOSTON REGIONAL MEDICAL CENTER, INC. v., 291 F.3d 111 (1st Cir. 2002)

. . . See 4 Collier on Bankruptcy ¶ 507.10[5] n. 55 (L. . . .

In Re BOSTON REGIONAL MEDICAL CENTER, INC. v., 291 F.3d 111 (1st Cir. 2002)

. . . See 4 Collier on Bankruptcy ¶ 507.10[5] n. 55 (L. . . .

In LAZAR P M N Co. E. v. P. M. W., 237 F.3d 967 (9th Cir. 2001)

. . . . ¶ 507.10[1], at 507-54. . . . .

In LAZAR P M N Co. E. v. P. M. W., 237 F.3d 967 (9th Cir. 2001)

. . . . ¶ 507.10[1], at 507-54. . . . .

In BOSTON REGIONAL MEDICAL CENTER,, 256 B.R. 212 (Bankr. D. Mass. 2000)

. . . King et al., Collier on Bankruptcy § 507.10[5] (15th ed.2000). . . . .

In C. O CONNELL, C. O v., 246 B.R. 332 (B.A.P. 8th Cir. 2000)

. . . KING, COLLIER ON BANKRUPTCY ¶ 507.10[2][b], p. 507-63 n. 19 (15th rev. ed.). . . .

In J. LEWIS, Jr. v. J. Jr., 199 F.3d 249 (5th Cir. 2000)

. . . King, Collier on Bankruptcy ¶ 507.10[2][b], p. 507-63 n. 19 (15th rev. ed.) . . . See Collier, supra n. 5, ¶ 507.10[2][b], p. 507-62 et seq. . . .

In J. LEWIS, Jr. v. J. Jr., 199 F.3d 249 (5th Cir. 2000)

. . . King, Collier on Bankruptcy ¶ 507.10[2][b], p. 507-63 n. 19 (15th rev. ed.) . . . See Collier, supra n. 5, ¶ 507.10[2][b], p. 507-62 et seq. . . .

In G. SHANK, In M., 240 B.R. 216 (Bankr. D. Md. 1999)

. . . See 4 CollieR on BANKRUPTCY ¶ 507.10[2][c][i] (15th ed.1999) (noting that courts have rejected the literal . . .

In McCAIN v., 237 B.R. 881 (Bankr. N.D. Miss. 1998)

. . . I Collier on Bankruptcy, ¶ 507.10[6][a] (15th ed. revised 1998). . . . property owner, it is more likely to be considered a contractual obligation. 4 Collier on Bankruptcy, ¶ 507.10 . . .

In MARION COUNTY TREASURER, v. BLUE LUSTRE PRODUCTS, INC. In BLUE LUSTRE PRODUCTS, INC., 214 B.R. 188 (S.D. Ind. 1997)

. . . .”); 4 Collier on Bankruptcy 507.10[3][c] (15th ed.1997) (interpreting section 507(a)(8)(B) as having . . .

In JONES, JONES, v. UNITED STATES M. D. F., 212 B.R. 680 (Bankr. M.D. Ala. 1997)

. . . King, Collier on Bankruptcy ¶507.10[2], at 507-58 (15th ed. rev.1996). . . .

In UNITCAST, INC., 214 B.R. 1010 (Bankr. N.D. Ohio 1997)

. . . See 4 Collier on Bankruptcy § 507.10[l][a][ii], 507-55 (15th ed. rev.Dec.1996). . . .

In SHUSTER F. SHUSTER S. v. DOANE v. FOREST LAKE STATE BANK Jo, 38 B.R. 619 (Bankr. D. Minn. 1984)

. . . M.S.A. 507.10, et seq. . . .

BROWN v. UNITED STATES, 14 F. Supp. 520 (Ct. Cl. 1936)

. . . .$8,073.72 Interest .......... 507.10 * ' -- 8,580.82 Overassessment .............. $19,027.22 In the . . .

EDWARD D. BROWN v. THE UNITED STATES, 83 Ct. Cl. 360 (Ct. Cl. 1936)

. . . . _$27,608.04 Tax liability_ $8,073. 72 Interest_ 507.10 8, 580. 82 Overassessment-$19,027. 22 In the . . .