Legal Opinion
In Re Bergin Corp.
United States Bankruptcy Court, E.D. Wisconsin
Decided June 16, 1987No. 19-20298PublishedCited by 11 opinions
1Opinion of the Court
DECISION
JAMES E. SHAPIRO, Bankruptcy Judge.
The question presented is whether interest on post-petition federal withholding, social security and unemployment taxes should be given first priority administrative expense treatment under § 503(b) of the Bankruptcy Code. 1 For reasons more fully set forth hereafter, this court answers that question in the affirmative.
On May 31, 1983, Bergin Corporation (“debtor”) filed a petition under Chapter 11 of the Bankruptcy Code. The debtor thereafter ceased its business operations, and this case has continued as a Chapter 11 liquidating case. The pending…
2Cases cited12 opinions
- Bruning v. United StatesSupreme Court of the United States · 1964
- Nicholas v. United StatesSupreme Court of the United States · 1966
- United States v. Friendship College, Inc., in Re Friendship College, Inc., DebtorCourt of Appeals for the Fourth Circuit · 1984
- In Re Stack Steel & Supply Co.United States Bankruptcy Court, W.D. Washington · 1983
- Matter of Lumara Foods of America, Inc.United States Bankruptcy Court, N.D. Ohio · 1985
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- In Re Mark Anthony Construction, Inc., Debtor. United States of America v. Ian Ledlin, TrusteeCourt of Appeals for the Ninth Circuit · 1989
- In Re Patco Photo Corp.United States Bankruptcy Court, E.D. New York · 1988
- In Re CranerUnited States Bankruptcy Court, N.D. New York · 1988
- Varsity Carpet Services, Inc. v. Richardson (In re Colortex Industries, Inc.)Court of Appeals for the Eleventh Circuit · 1994
- In Re KlefstadUnited States Bankruptcy Court, W.D. Wisconsin · 1988
6 more not listed; retrieve them via the Exa API.