Legal Opinion

In Re Montaldo Corp.

United States Bankruptcy Court, M.D. North Carolina

Decided January 3, 1997No. 15-80443PublishedCited by 6 opinions

1Opinion of the Court

MEMORANDUM OPINION

WILLIAM L. STOCKS, Chief Judge.

This case came before the court on October 22, 1996, for hearing upon the Debtor’s objection to claim no. 312 of Aetna Life Insurance Company (“Aetna”) in the amount of $86,022.73. Margaret R. Costley appeared on behalf of the Debtor and Kenyann G. Brown appeared on behalf of Aetna. The Debtor’s objection raises the issue of whether Aetna’s claim for unpaid insurance premiums is entitled to priority under § 507(a)(4) of the Bankruptcy Code.

FACTS

The following facts are not in dispute. Prior to January 1, 1995, Aetna had in force group health and…

2Cases cited21 opinions

  1. Trustees of the Amalgamated Insurance Fund v. McFarlin's, Inc.Court of Appeals for the Second Circuit · 1986
  2. In re Saco Local Development Corp.Court of Appeals for the First Circuit · 1983
  3. United States v. Embassy Restaurant, Inc.Supreme Court of the United States · 1959
  4. Ford Motor Credit Company v. Rayfeal C. Dobbins, A/K/A Ray C. Dobbins Mary Ellen DobbinsCourt of Appeals for the Fourth Circuit · 1994
  5. Joint Industry Board of Electrical Industry v. United StatesSupreme Court of the United States · 1968

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3Cited by6 opinions

  1. In Re Southern Star Foods, Inc., Debtor, State Insurance Fund v. Southern Star Foods, Inc. Kenneth G.M. Mather, TrusteeCourt of Appeals for the Tenth Circuit · 1998
  2. State Insurance Fund v. Mather (In Re Southern Star Foods, Inc.)Bankruptcy Appellate Panel of the Tenth Circuit · 1997
  3. Edward W. Minte Co. v. Franey & Parr (In Re Edward W. Minte Co.)District Court, District of Columbia · 2002
  4. In Re A.B.C. Fabrics of Tampa, Inc.United States Bankruptcy Court, M.D. Florida · 2001
  5. In Re Build Tech Systems, Inc.United States Bankruptcy Court, D. Vermont · 2006

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