In Re Lazar
United States Bankruptcy Court, C.D. California
1Opinion of the Court
AMENDED OPINION ON DISTRICT ATTORNEY’S APPLICATION FOR ADMINISTRATIVE EXPENSE PRIORITY
SAMUEL L. BUFFORD, Bankruptcy Judge.
I. INTRODUCTION
This application raises the issue of whether criminal fines and penalties imposed on both the corporate and the individual debtors in this case, for failure to conduct postpetition remediation of prepetition environmental contamination, are entitled to administrative expense priority.
The court holds that, where the fines and penalties arise solely from the postpetition failure to remediate prepetition contamination, the fines and penalties do not qualify for…
2Cases cited25 opinions
- Midlantic National Bank v. New Jersey Department of Environmental ProtectionSupreme Court of the United States · 1986
- Ohio v. KovacsSupreme Court of the United States · 1985
- Reading Co. v. BrownSupreme Court of the United States · 1968
- Kham & Nate's Shoes No. 2, Inc., Debtor-Appellee v. First Bank of WhitingCourt of Appeals for the First Circuit · 1990
- United States v. NolandSupreme Court of the United States · 1996
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- In Re TomsUnited States Bankruptcy Court, E.D. Pennsylvania · 1999
- Kipperman v. Internal Revenue Service, U.S.A. (In Re 800Ideas.com, Inc.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2013
- In re HaynesUnited States Bankruptcy Court, N.D. Illinois · 2017
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