that “[a] claim [for certain tax liabilities owed to governmental units] that does not arise until after the commencement of the ease ... shall be determined, and shall be allowed ... the same as if such claims had arisen before the date of the filing of the petition.” 11 U.S.C. § 502(i). Reconciling section 502(i) with section 1305(a)(1), Collier on Bankruptcy concludes that the “taxes covered by[section 502(i) ] are those which are incurred prepetition that do not come due until after the petition is filed. If a tax is incurred postpetition, it can be treated ... only as a postpetition claim under section 1305.” 8 Collier on Bankruptcy¶ 1300.71[10] (Alan N. Resnick & Henry J. Sommer eds., 15th ed. rev.) (emphasis added); see also In re Flores, 270 B.R. 203, 208 (Bankr.S.D.Tex.2001) (<HOLDING>) (emphasis added); 4 Keith M. Lundin, Chapter
holding that debt from debtor to bank in the form of chargebacks to the debtors account for credit card transaction rescissions was prepetition debt even though customers rescinded transactions postpetition and the bank therefore chargedback postpetition because a customers right to rescind and thereby the banks right to chargeback accrued at the time the customer made a purchase even though such customer exercised his right to rescind postpetition holding an action to recover a postpetition account receivable to be core holding that a banks claim of irreparable harm through delay of postpetition interest payments was insufficient to lift the automatic stay under the provisions of section 1301 as the debtor proposed to pay 100 of the plan including postpetition interest holding that a postpetition claim under section 1305 is a liability that arises postpetition and relates only to postpetition activity holding an action for postpetition breach of an agreement to purchase property to be a core proceeding