Legal Opinion
In Re Pan American Paper Mills, Inc., Debtor
Court of Appeals for the First Circuit
Decided April 11, 1980No. 79-1583PublishedCited by 35 opinions
1Opinion of the Court
WYZANSKI, Senior District Judge.
This appeal involves a tax priority claim made in bankruptcy proceedings. The question presented is whether unpaid “premiums” assessed under the Puerto Rico Workmen’s Accident Compensation Act, 11 L.P.R.A., § 26, par. 3, for a period when an employer was covered but not insured 1 constitute “taxes” entitled to priority under § 64(a)(4) of the Bankruptcy Act, 11 U.S.C. § 104(a)(4).
§ 64(a)(4) of the Bankruptcy Act, 11 U.S.C. § 104(a)(4) provides:(a) The debts to have priority, in advance of the payment of dividends to creditors, and to be paid in full out of…
2Cases cited13 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- United States v. ButlerSupreme Court of the United States · 1936
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Helvering v. DavisSupreme Court of the United States · 1937
- New Jersey v. AndersonSupreme Court of the United States · 1906
8 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- United States v. River Coal Company, Inc. Polls Creek Coal Company, Inc. New Brush Creek Mining, Inc.Court of Appeals for the Sixth Circuit · 1984
- New Neighborhoods, Inc. v. West Virginia Workers' Compensation FundCourt of Appeals for the Fourth Circuit · 1989
- In Re Metro Transportation Co.United States Bankruptcy Court, E.D. Pennsylvania · 1990
- Union Pacific Railroad Company v. Public Utility Commission of the State of Oregon State of OregonCourt of Appeals for the Ninth Circuit · 1990
- In Re Mansfield Tire And Rubber CompanyCourt of Appeals for the Sixth Circuit · 1981
30 more not listed; retrieve them via the Exa API.