Cases from cite.case.law:

IN RE CITY SPORTS, INC., 554 B.R. 329 (Bankr. D. Del. 2016)

. . . which the customers could “use in the future purchase of merchandise.” 4-507 Collier on Bankruptcy P 507.09 . . . See also 4-507 Collier on Bankruptcy P 507.09 (describing the Columbia Law Review article as “[a]lso . . .

In FOUR STAR FINANCIAL SERVICES, LLC, A., 469 B.R. 30 (C.D. Cal. 2012)

. . . Longo, 144 B.R. 305 (Bankr.D.Md.1992); and consumer purchases on layaway, Collier on Bankruptcy, ¶ 507.09 . . . those consumers “left holding the bag” when a merchant files for bankruptcy. 4 Collier on Bankruptcy, ¶ 507.09 . . .

In PALMAS DEL MAR COUNTRY CLUB, INC., 443 B.R. 569 (Bankr. D.P.R. 2010)

. . . Sommer, Collier on Bankruptcy, ¶ 507.09 (16th Ed. Rev’d 07/2010). . . . claims although they seem to be out of the scope of the statutory language. 4 Collier on Bankruptcy at ¶ 507.09 . . . Id. at ¶ 507.09[1], There are situations that are clearly within the scope of the statute, such as, consumer . . . Id. at ¶ 507.09[2]. . . . Collier on Bankruptcy, ¶ 507.09[2][a] citing Guarracino v. Hoffman, 246 B.R. 130 (D.Mass.2000). . . .

In C. FOSTER,, 292 B.R. 221 (Bankr. M.D. Fla. 2003)

. . . In re Grady, 180 B.R. 461, 464 (Bankr.E.D.Va.1995) (citations omitted); Collier on Bankruptcy, ¶ 507.09 . . .

In W. BLACKSTONE S., 269 B.R. 699 (Bankr. D. Idaho 2001)

. . . King, Collier on Bankruptcy, ¶507.09[2], at 507-54 (15th ed. rev.2001) (“The result is that if a claim . . . Id.., ¶ 507.09, at 507-52.1. . . . Id., ¶ 507.09[2], at 507-54. .In this regard, the Court would part company with Bums, which rejected . . .

In D. PEARCE, A., 245 B.R. 578 (Bankr. S.D. Ill. 2000)

. . . See 4 Collier on Bankruptcy, ¶ 507.09, at 507-52 (15th ed. rev.1999). . . .

KEITH v. COMMISSIONER OF INTERNAL REVENUE, 139 F.2d 596 (2d Cir. 1944)

. . . on balance of premium due March 1, 1939.. 10.84 ■(f) Balance of premium due March 1, 1939........... 507.09 . . .