Legal Opinion
In Re Suburban Motor Freight
United States Bankruptcy Court, S.D. Ohio
Decided December 6, 1991No. Bankruptcy 2-87-00822PublishedCited by 12 opinions
1Opinion of the Court
OPINION AND ORDER ON OBJECTION TO CLAIM
R. GUY COLE, Jr., Bankruptcy Judge.
I. Facts
Suburban Motor Freight, Inc. (“Debtor”) filed a voluntary petition under Chapter 11 of the Bankruptcy Code on February 27, 1987. The Bureau of Workers’ Compensation (“Bureau”) filed a proof of claim on July 20, 1987, founded upon the Debtor’s failure to pay workers’ compensation premiums as required by Ohio Revised Code § 4123.35. The claim classifies the unpaid premiums as excise taxes entitled to a priority in distribution of the assets of the estate under 11 U.S.C. § 507. The Bureau amended its proof of claim…
2Cases cited26 opinions
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- New Jersey v. AndersonSupreme Court of the United States · 1906
- 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
- United States v. River Coal Company, Inc. Polls Creek Coal Company, Inc. New Brush Creek Mining, Inc.Court of Appeals for the Sixth Circuit · 1984
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3Cited by12 opinions
- In Re Suburban Motor Freight, Inc., Debtor. Stephen K. Yoder, Trustee v. Ohio Bureau of Workers' CompensationCourt of Appeals for the Sixth Circuit · 1993
- York v. Bank of America, N.A. (In Re York)United States Bankruptcy Court, E.D. Tennessee · 2003
- In Re Chateaugay Corp.United States Bankruptcy Court, S.D. New York · 1993
- In Re 400 Madison Avenue Ltd. PartnershipUnited States Bankruptcy Court, S.D. New York · 1997
- Russell v. Jones (In Re Pro Page Partners, LLC)United States Bankruptcy Court, E.D. Tennessee · 2003
7 more not listed; retrieve them via the Exa API.