In Re United Healthcare Systems Inc.
United States Bankruptcy Court, D. New Jersey
1Opinion of the Court
OPINION
NOVALYN L. WINFIELD, Bankruptcy Judge.
The issue presently before the Court is whether the reimbursement claim filed by the New Jersey Department of Labor (“NJDL” or the “Department”) against the debtor, United Healthcare System, Inc., (“United” or the “Debtor”) should be afforded priority of payment as either an administrative expense claim pursuant to 11 U.S.C. §§ 503(b)(1)(B) and 507(a)(1), or a priority tax claim pursuant to 11 U.S.C. § 507(a)(8)(D) or (E). The Official Committee of Unsecured Creditors (the “Committee”) asserts that the administrative expense claim and the priority…
2Cases cited20 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- New Jersey v. AndersonSupreme Court of the United States · 1906
- United States v. Reorganized CF&I Fabricators of Utah, Inc.Supreme Court of the United States · 1996
- Trustees of the Amalgamated Insurance Fund v. McFarlin's, Inc.Court of Appeals for the Second Circuit · 1986
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3Cited by9 opinions
- Boston Regional Medical Center, Inc. v. Massachusetts Division of Health Care Finance & PolicyCourt of Appeals for the First Circuit · 2004
- In Re National Steel Corp.United States Bankruptcy Court, N.D. Illinois · 2005
- In Re: United Healthcare System, Inc., Debtor the Reconstituted Committee of Unsecured Creditors of the United Healthcare System, Inc. v. State of New Jersey Department of LaborCourt of Appeals for the Third Circuit · 2005
- In Re Albert Lindley Lee Memorial Hosp.United States Bankruptcy Court, N.D. New York · 2010
- In Re MewbornUnited States Bankruptcy Court, D. New Jersey · 2006
4 more not listed; retrieve them via the Exa API.