Legal Opinion
In Re Birmingham Nashville Express, Inc.
United States Bankruptcy Court, M.D. Tennessee
Decided May 13, 1998No. Bankruptcy 96-11577PublishedCited by 1 opinion
1Opinion of the Court
Memorandum
GEORGE C. PAINE, II, Chief Judge.
The issue for decision is whether Travelers Property Casualty Corporation (“Travelers”), as the workers’ compensation insurance carrier for the debtor, is entitled to priority treatment for any or all of its claim for prepetition unpaid workers’ compensation premiums under 11 U.S.C. § 507(a)(4) as contributions to an “employee benefit plan.” For the reasons hereinafter cited, the court finds that workers’ compensation premiums do not fall within the statutory language of § 507(a)(4).
The facts are undisputed. From November 1, 1992 to December 8, 1996,…
2Cases cited21 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Moskal v. United StatesSupreme Court of the United States · 1990
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Sorenson v. Secretary of the TreasurySupreme Court of the United States · 1986
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3Cited by1 opinion
- Edward W. Minte Co. v. Franey & Parr (In Re Edward W. Minte Co.)District Court, District of Columbia · 2002