Legal Opinion
In Re Karen Lee Camilli, Debtor. Industrial Commission of Arizona v. Karen Lee Camilli
Court of Appeals for the Ninth Circuit
Decided September 5, 1996No. 95-15928PublishedCited by 37 opinions
1Opinion of the Court
SCHROEDER, Circuit Judge:
The United States Bankruptcy Code establishes a priority for nondischargeable obligations owed by a debtor to a state that are in the nature of an “excise tax.” 11 U.S.C. § 507(a)(8)(E). The statute in relevant part provides:(a) The following expenses and claims have priority in the following order:(8) Eighth, allowed unsecured claims of governmental units, only to the extent that such claims are for—
(E) an excise tax on—(ii) ... a transaction occurring during the three years immediately preceding the date of the filing of the petition....
11 U.S.C. § 507(a)(8)(E)(ii).
T…
2Cases cited15 opinions
- City of New York v. FeiringSupreme Court of the United States · 1941
- In Re Lorber Industries Of California, Inc.Court of Appeals for the Ninth Circuit · 1982
- In Re Suburban Motor Freight, Inc., Debtor. Ohio Bureau of Workers' Compensation v. Stephen K. Yoder, Trustee for Suburban Motor Freight, Inc.Court of Appeals for the Sixth Circuit · 1994
- New Neighborhoods, Inc. v. West Virginia Workers' Compensation FundCourt of Appeals for the Fourth Circuit · 1989
- In Re Suburban Motor Freight, Inc., Debtor. Stephen K. Yoder, Trustee v. Ohio Bureau of Workers' CompensationCourt of Appeals for the Sixth Circuit · 1993
10 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Ruvacalba v. Munoz (In Re Munoz)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2002
- In Re Eric Deroche Mary Deroche, Debtors. Eric Deroche Mary Deroche v. Arizona Industrial CommissionCourt of Appeals for the Ninth Circuit · 2002
- Bliemeister v. Industrial Commission of Arizona (In Re Bliemeister)United States Bankruptcy Court, D. Arizona · 2000
- Boston Regional Medical Center, Inc. v. Massachusetts Division of Health Care Finance & PolicyCourt of Appeals for the First Circuit · 2004
- Sacred Heart Hospital v. Pennsylvania (In Re Sacred Heart Hospital)District Court, E.D. Pennsylvania · 1997
32 more not listed; retrieve them via the Exa API.