Legal Opinion

In re Saco Local Development Corp.

Court of Appeals for the First Circuit

Decided June 27, 1983No. 82-1798PublishedCited by 160 opinions

1Opinion of the Court

BREYER,

Circuit Judge.

The trustee in bankruptcy of Saco Local Development Corporation and several related entities (“Saco”) appeals from a bankruptcy court ruling that Northwestern Life Insurance Co. is entitled to priority payment of Saco employee group life, health, and disability insurance premiums. The bankruptcy court found that these payments fit squarely within the language of 11 U.S.C. § 507(a)(4), which grants a priority to “unsecured claims for contributions to employee benefit plans.” We affirm.

I

The most difficult question that this case raises is whether we have jurisdiction over…

2Cases cited44 opinions

  1. Sears, Roebuck & Co. v. MacKeySupreme Court of the United States · 1956
  2. Liberty Mutual Insurance v. WetzelSupreme Court of the United States · 1976
  3. DiBella v. United StatesSupreme Court of the United States · 1962
  4. Swift & Co. Packers v. Compania Colombiana Del Caribe, S. A.Supreme Court of the United States · 1950
  5. In the Matter of Ron C. Cross, Bankrupt. Murphy & Robinson Investment Company v. Ron C. CrossCourt of Appeals for the Fifth Circuit · 1982

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3Cited by160 opinions

  1. A.H. Robins Co. v. PiccininCourt of Appeals for the Fourth Circuit · 1986
  2. Florida Peach Corp. v. CommissionerUnited States Tax Court · 1988
  3. In Re Sonnax Industries, Inc., Debtor. Sonnax Industries, Inc. v. Tri Component Products Corp.Court of Appeals for the Second Circuit · 1990
  4. Jove Engineering, Inc. v. Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1996
  5. Ritzen Group, Inc. v. Jackson Masonry, LLCSupreme Court of the United States · 2020

155 more not listed; retrieve them via the Exa API.

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