Legal Opinion
In Re Monaco
United States Bankruptcy Court, W.D. New York
Decided February 26, 1985No. 1-16-10754PublishedCited by 4 opinions
1Opinion of the Court
BERYL E. McGUIRE, Bankruptcy Judge.
Each of these two consolidated cases raises the single issue of whether a sales tax obligation to the State of New York is to be allowed under Bankruptcy Code § 507(a)(6)(C) 1 , as a tax required to be collected and for which the debtor is liable, or under § 507(a)(6)(E) 2 , as an excise tax. Section 507(a) sets forth a description of the types of debts which have priority in the distribution of assets of a bankruptcy estate, and specifies the order in which they are to be paid. The sixth priority [section 507(a)(6)] deals with taxes. Although the language…
2Cases cited7 opinions
- United States v. SoteloSupreme Court of the United States · 1978
- In Re John Arthur Rosenow v. State of Illinois, Department of Revenue, in Re Robert M. Hull v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1983
- Tapp v. Fairbanks North Star Borough (In Re Tapp)United States Bankruptcy Court, D. Alaska · 1981
- In Re BoydUnited States Bankruptcy Court, S.D. Ohio · 1982
- Canale v. New York State Department of Taxation & FinanceNew York Court of Claims · 1975
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3Cited by4 opinions
- In Re Darrel v. Shank, Debtor. Darrel v. Shank v. Washington State Department of Revenue, Excise Tax Division, DefendantCourt of Appeals for the Ninth Circuit · 1986
- In Re St. HilaireUnited States Bankruptcy Court, D. Massachusetts · 1989
- Kelly v. New York State Department of Taxation and FinanceDistrict Court, W.D. New York · 1985
- In Re Darrel v. Shank, Debtor. Darrel v. Shank v. Washington State Department of Revenue, Excise Tax Division, DefendantCourt of Appeals for the Ninth Circuit · 1986