Legal Opinion
Kelly v. New York State Department of Taxation and Finance
District Court, W.D. New York
Decided December 20, 1985No. CIV.-85-444E, Bankruptcy No. BK-83-12059MPublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM and ORDER
ELFVIN, District Judge.
This appeal from a February 26, 1985 Order and Judgment rendered by United States Bankruptcy Judge Beryl E. McGuire, 47 B.R. 602, involves a single legal issue — viz., whether a sales tax obligation to the State of New York is to be viewed as a non-dischargeable trust fund under section 507(a)(6)(C) of the Bankruptcy Code or as a dischargeable excise tax under section 507(a)(6)(E) of the Code. Judge McGuire had ruled that the taxes in issue were excise taxes and therefore dis-chargeable.
On April 22, 1985 the United States Court of Appeals for the…
2Cases cited1 opinion
- In Re MonacoUnited States Bankruptcy Court, W.D. New York · 1985
3Cited by3 opinions
- In Re Darrel v. Shank, Debtor. Darrel v. Shank v. Washington State Department of Revenue, Excise Tax Division, DefendantCourt of Appeals for the Ninth Circuit · 1986
- In Re St. HilaireUnited States Bankruptcy Court, D. Massachusetts · 1989
- In Re Darrel v. Shank, Debtor. Darrel v. Shank v. Washington State Department of Revenue, Excise Tax Division, DefendantCourt of Appeals for the Ninth Circuit · 1986