Legal Opinion
In Re Integrated Health Services, Inc.
United States Bankruptcy Court, D. Delaware
Decided February 24, 2003No. 17-12652PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION 1
MARY F. WALRATH, Bankruptcy Judge.
Before the Court is the Debtors’ objection to the claim of the Travelers Indemnity Company & Affiliates (“Travelers”). The Debtors objected to the classification of Travelers’ claim as a priority claim under section 507(a)(4) of the Bankruptcy Code as “contributions to an employee benefit plan.” 11 U.S.C. § 507(a)(4). At the omnibus hearing on January 29, 2003, we overruled the objection. This Memorandum Opinion explains our reasoning in allowing the claim as a priority claim.
I. FACTUAL BACKGROUND
Integrated Health Services, Inc. (“IHS”)…
2Cases cited11 opinions
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- Hartford Underwriters Insurance v. Union Planters Bank, N. A.Supreme Court of the United States · 2000
- Aaron v. Securities & Exchange CommissionSupreme Court of the United States · 1980
- Toibb v. RadloffSupreme Court of the United States · 1991
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3Cited by3 opinions
- In Re: Howard Delivery Service, Incorporated, Debtor. Howard Delivery Service, Incorporated, Debtor-Appellee v. Zurich American Insurance Company, Movant-Appellant. American Home Assurance Company Hartford Fire Insurance Company the Travelers Indemnity Company, Amici SupportingCourt of Appeals for the Fourth Circuit · 2005
- Howard Delivery Service, Inc. v. Zurich American Insurance (In Re Howard Delivery Service, Inc.)Court of Appeals for the Fourth Circuit · 2005
- Howard Delivery Service, Inc. v. Zurich American Insurance (In Re Howard Delivery Service, Inc.)Court of Appeals for the Fourth Circuit · 2005