Legal Opinion
In re Morris Office Outfitters, Inc.
United States Bankruptcy Court, D. New Hampshire
Decided January 23, 1991No. Bankruptcy No. 89-11290PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
JAMES E. YACOS, Bankruptcy Judge.
The Commonwealth of Massachusetts Department of Revenue has filed two proof of claims for unpaid Massachusetts sales taxes that were assessed more than three years before the bankruptcy petition was filed. One claim is secured and in the amount of $60,720.00; the other is unsecured and in the amount of $690.44. The debtor objects to these proof of claims.
The question I must resolve is whether the taxes are “trust fund” taxes entitled to priority under 11 U.S.C. § 507(a)(7)(C), or whether the taxes are excise taxes and therefore are not…
2Cases cited8 opinions
- Kelly v. RobinsonSupreme Court of the United States · 1986
- Midlantic National Bank v. New Jersey Department of Environmental ProtectionSupreme Court of the United States · 1986
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- In Re Flo-Lizer, Inc., Debtor. United States of America v. Flo-Lizer, Inc.Court of Appeals for the Sixth Circuit · 1990
- In Re Gulf Consolidated Services, Inc.United States Bankruptcy Court, S.D. Texas · 1989
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3Cited by1 opinion
- In Re St. HilaireDistrict Court, D. Massachusetts · 1991