Legal Opinion
In Re Allentown Moving & Storage, Inc.
United States Bankruptcy Court, E.D. Pennsylvania
Decided May 28, 1997No. 19-10632PublishedCited by 6 opinions
1Opinion of the Court
OPINION
THOMAS M. TWARDOWSKI, Bankruptcy Judge.
This case presents an issue of first impression for this Court; namely, whether a claim for unpaid workers compensation insurance premiums due for insurance coverage within 180 days prior to bankruptcy is entitled to priority status under 11 U.S.C. § 507(a)(4). For the reasons set forth below, I conclude that the debtor’s obligation to pay workers compensation insurance does not constitute a contribution to “an employee benefit plan” and therefore is not entitled to priority treatment under the Code.
The basic facts are not in dispute. Allentown…
2Cases cited13 opinions
- In re Saco Local Development Corp.Court of Appeals for the First Circuit · 1983
- United States v. Embassy Restaurant, Inc.Supreme Court of the United States · 1959
- Joint Industry Board of Electrical Industry v. United StatesSupreme Court of the United States · 1968
- Employers Insurance of Wausau, Creditor-Appellee v. Plaid Pantries, Inc., Debtor-AppellantCourt of Appeals for the Ninth Circuit · 1993
- In Re Hlm Corporation, Debtor. Employers Insurance of Wausau, Inc. v. James E. Ramette, Trustee of the Bankruptcy Estate of Hlm CorporationCourt of Appeals for the Eighth Circuit · 1995
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re Southern Star Foods, Inc., Debtor, State Insurance Fund v. Southern Star Foods, Inc. Kenneth G.M. Mather, TrusteeCourt of Appeals for the Tenth Circuit · 1998
- In Re: Birmingham-Nashville Express, Inc., Debtor. Travelers Property Casualty Corporation v. Birmingham-Nashville Express, Inc.Court of Appeals for the Sixth Circuit · 2000
- State Insurance Fund v. Mather (In Re Southern Star Foods, Inc.)Bankruptcy Appellate Panel of the Tenth Circuit · 1997
- Edward W. Minte Co. v. Franey & Parr (In Re Edward W. Minte Co.)District Court, District of Columbia · 2002
- In Re Birmingham Nashville Express, Inc.United States Bankruptcy Court, M.D. Tennessee · 1998
1 more not listed; retrieve them via the Exa API.