Legal Opinion
New Neighborhoods, Inc. v. West Virginia Workers' Compensation Fund
Court of Appeals for the Fourth Circuit
Decided October 2, 1989No. 88-1360PublishedCited by 76 opinions
1Opinion of the Court
FRANK A. KAUFMAN, Senior District Judge.
New Neighborhoods, Inc. appeals an order of the United States District Court for the Northern District of West Virginia, filed September 21, 1988, holding that premiums due to be paid to the Workers’ Compensation Fund of the State of West Virginia (Fund) are excise taxes for purposes of 11 U.S.C. § 507(a)(7)(E), and are therefore entitled to priority status in bankruptcy. In so concluding, the District Court set aside the Order of the Bankruptcy Court, filed April 25, 1988, holding that such premiums were not excise taxes within the meaning of the…
2Cases cited27 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Madden v. Kentucky Ex Rel. CommissionerSupreme Court of the United States · 1940
- Murdock v. City of MemphisSupreme Court of the United States · 1875
- New Jersey v. AndersonSupreme Court of the United States · 1906
22 more not listed; retrieve them via the Exa API.
3Cited by76 opinions
- Howard Delivery Service, Inc. v. Zurich American InsuranceSupreme Court of the United States · 2006
- In Re Suburban Motor Freight, Inc., Debtor. Ohio Bureau of Workers' Compensation v. Stephen K. Yoder, Trustee for Suburban Motor Freight, Inc.Court of Appeals for the Sixth Circuit · 1994
- In Re Suburban Motor Freight, Inc., Debtor. Stephen K. Yoder, Trustee v. Ohio Bureau of Workers' CompensationCourt of Appeals for the Sixth Circuit · 1993
- In Re Metro Transportation Co.United States Bankruptcy Court, E.D. Pennsylvania · 1990
- In Re Karen Lee Camilli, Debtor. Industrial Commission of Arizona v. Karen Lee CamilliCourt of Appeals for the Ninth Circuit · 1996
71 more not listed; retrieve them via the Exa API.