Legal Opinion
In Re Marcucci
District Court, D. New Jersey
Decided December 29, 2000No. CIV. 00 CV 0644(JBS), 00 CV 1013(JBS), 00 CV 1116(JBS), 00 CV 1492(JBS)PublishedCited by 2 opinions
1Opinion of the Court
OPINION
SIMANDLE, District Judge.
These consolidated Chapter 13 bankruptcy appeals present a single interesting issue: whether insurance surcharges imposed upon drivers by the State of New Jersey Division of Motor Vehicles pursuant to N.J.S.A. 17:29A-35 are “excise taxes” entitled to priority status upon the filing of Chapter 13 bankruptcy. Under sections 523(a)(1)(A) 1 and 507(a)(8)(E)(ii) 2 of the Bankruptcy Code, 11 U.S.C. §§ 523(a)(1)(A) & 507(a)(8)(E)(ii), excise taxes are nondischargeable for bankruptcy purposes. The four bankruptcy courts in this District to have considered this question…
2Cases cited30 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- Local Loan Co. v. HuntSupreme Court of the United States · 1934
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
- Universal Minerals, Inc. v. C. A. Hughes & Co.Court of Appeals for the Third Circuit · 1981
- Gleason v. ThawSupreme Court of the United States · 1915
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3Cited by2 opinions
- Massachusetts v. Boston Regional Medical Center, Inc. (In Re Boston Regional Medical Center, Inc.)Bankruptcy Appellate Panel of the First Circuit · 2001
- Pulley v. Legreide (In Re Pulley)United States Bankruptcy Court, D. New Jersey · 2003