Mealey's (July 28, 2020, 12:51 PM EDT) -- WILMINGTON, Del. — The Internal Revenue Service is entitled to priority as an administrative expense in an insurer's bankruptcy proceeding because its claim concerning the insurer's tax obligations was incurred by the estate post-petition, a Delaware federal judge held July 27, overturning a bankruptcy judge's order on how to treat a "straddle year" for federal income tax (In re Affirmative Insurance Holdings, Inc., et al., No. 15-12136; [United States of America v. Don A. Beskrone, Chapter 7 Trustee], 19-2034, D. Del., 2020 U.S. Dist. LEXIS 132390)....