Legal Opinion
In re Hovan, Inc.
District Court, W.D. Washington
Decided October 4, 1994No. Bankruptcy No. 93-05450PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
KAREN A. OVERSTREET, Bankruptcy Judge.
A hearing was held September 30,1994 on the debtor’s objection to claims filed by the Washington State Employment Security Department (“ESD”), the Department of Labor and Industries (“L & I”), and the Department of Revenue (“DOR”),1 referred to collectively herein as the “State.” The debtor objects not to the amount of the claims but to the priority of the penalty portions of the claims.2 For the reasons following, the debt- or’s objection is sustained and the penalty portions of the State’s claims are accorded the status of general…
2Cases cited6 opinions
- In Re New England Carpet Co., Inc.United States Bankruptcy Court, D. Vermont · 1983
- Flatau v. Jackson (In Re Hirsch-Franklin, Enterprises, Inc.)United States Bankruptcy Court, M.D. Georgia · 1986
- In Re JacksonUnited States Bankruptcy Court, D. Colorado · 1987
- Brinegar v. United States (In Re Brinegar)United States Bankruptcy Court, D. Colorado · 1987
- E.A. Nord Co. v. State, Department of Labor & Industries (In Re E.A. Nord Co.)United States Bankruptcy Court, W.D. Washington · 1987
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3Cited by4 opinions
- Washington, Employment Security Department v. Hovan, Inc. (In re Hovan, Inc.)Court of Appeals for the Ninth Circuit · 1996
- In Re Hovan, Inc.Court of Appeals for the Ninth Circuit · 1996
- In re: Aritel, Inc., and Cheneliz Convention Center, Inc.United States Bankruptcy Court, D. Puerto Rico · 2015
- Marc Milton JonesUnited States Bankruptcy Court, N.D. Georgia · 2021