Legal Opinion
In Re DeJesus
United States Bankruptcy Court, D. New Jersey
Decided October 21, 1999No. 17-15204PublishedCited by 2 opinions
1Opinion of the Court
OPINION
JUDITH H. WIZMUR, Bankruptcy Judge.
Before this court for resolution is the Chapter 13 debtor’s challenge to the priority claim filed by the New Jersey Division of Motor Vehicles (“DMV”), based on a motor vehicle surcharge. The debtor seeks to reclassify the DMV’s claim as a general unsecured claim. The issue presented is whether the surcharge constitutes an “excise tax” for purposes of 11 U.S.C. § 507(a)(8)(E), requiring payment in full as a priority claim under 11 U.S.C. § 1322(a)(2).
The debtor filed his Chapter 13 case on May 18, 1999. His plan contemplates the payment of $75.00 per…
2Cases cited34 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- United States v. La FrancaSupreme Court of the United States · 1931
- United States v. Reorganized CF&I Fabricators of Utah, Inc.Supreme Court of the United States · 1996
- City of New York v. FeiringSupreme Court of the United States · 1941
- Simonson v. GranquistSupreme Court of the United States · 1962
29 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- In Re MarcucciDistrict Court, D. New Jersey · 2000
- Pulley v. Legreide (In Re Pulley)United States Bankruptcy Court, D. New Jersey · 2003