Legal Opinion
Boston Regional Medical Center, Inc. v. Massachusetts Division of Health Care Finance & Policy
Court of Appeals for the First Circuit
Decided April 14, 2004No. 03-1527PublishedCited by 21 opinions
1Opinion of the Court
LEVIN H. CAMPBELL, Senior Circuit Judge.
At issue in this appeal is whether amounts owing by a debtor hospital under Massachusetts general law, chapter 118G, section 18, to a state fund known as the Commonwealth’s Uncompensated Care Pool are properly considered to be “excise taxes” enjoying priority in bankruptcy under 11 U.S.C. § 507(a)(8)(e).
Appellant, Boston Regional Medical Center, (“BRMC or debtor”) filed a voluntary petition for reorganization under Chapter 11 of the Bankruptcy Code in the United States Bankruptcy Court for the District of Massachusetts. Appellee, the Commonwealth of…
2Cases cited32 opinions
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- In Re Mammoth Mart, Inc., Debtor. Stanley Cramer v. Mammoth Mart, Inc.Court of Appeals for the First Circuit · 1976
- National Cable Television Assn., Inc. v. United StatesSupreme Court of the United States · 1974
- Nathanson v. National Labor Relations BoardSupreme Court of the United States · 1952
- New Jersey v. AndersonSupreme Court of the United States · 1906
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3Cited by21 opinions
- In Re National Steel Corp.United States Bankruptcy Court, N.D. Illinois · 2005
- Gaetano Rizzo v. State of Mich. Dep't of TreasuryCourt of Appeals for the Sixth Circuit · 2014
- In re CousinsUnited States Bankruptcy Court, E.D. Louisiana · 2019
- 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
- American Trucking Assoc., Inc. v. AlvitiCourt of Appeals for the First Circuit · 2019
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