Legal Opinion
Michigan Unemployment Insurance Agency v. Boyd (In re Albion Health Services)
Bankruptcy Appellate Panel of the Sixth Circuit
Decided February 2, 2007No. BAP No. 06-8017PublishedCited by 6 opinions
1Opinion of the Court
OPINION
WHIPPLE, Bankruptcy Judge.
The Michigan Unemployment Insurance Agency (“the Agency”) appeals the bankruptcy court’s order finding that its claim against Debtor Albion Health Services, a nonprofit employer, for reimbursements to Michigan’s Unemployment Trust Fund is not entitled to priority status as an excise tax under 11 U.S.C. § 507(a)(8)(E). For the reasons that follow, the bankruptcy court’s decision will be affirmed.
I. ISSUE ON APPEAL
Whether the bankruptcy court erred in finding that reimbursement payments owed to Michigan’s Unemployment Trust Fund by a nonprofit employer are not…
2Cases cited15 opinions
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- 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
- Howard Delivery Service, Inc. v. Zurich American InsuranceSupreme Court of the United States · 2006
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3Cited by6 opinions
- Fagan v. Collection Division, Michigan Department of Treasury (In Re Fagan)United States Bankruptcy Court, E.D. Michigan · 2012
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- In re Community Memorial HospitalUnited States Bankruptcy Court, E.D. Michigan · 2013
- In re Ridgecrest Healthcare, Inc.United States Bankruptcy Court, C.D. California · 2017
- In re: Howard D. JuntoffCourt of Appeals for the Sixth Circuit · 2022
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