Legal Opinion
Oregon v. Robert K. Morrow, Inc. (In Re Belozer Farms, Inc.)
United States Bankruptcy Appellate Panel for the Ninth Circuit
Decided August 2, 1996No. BAP No. OR-96-1125-JHV. Bankruptcy No. 394-31786-dds7PublishedCited by 5 opinions
1Opinion of the Court
OPINION
JONES, Bankruptcy Judge:
SUMMARY
The Oregon Fryer Commission filed a proof of claim listing its debt, which was based upon unpaid assessments, as an unsecured priority tax claim. The trustee objected. The bankruptcy court upheld the objection, ruling that the unpaid assessments were not entitled to priority because the Commission was not a “governmental entity,” nor was its claim a “tax.” We AFFIRM.
I. FACTS
Oregon has a statutory agricultural marketing scheme. Or.Rev.Stat. tit. 47, chs. 576 et seq. (1995). Pursuant to that scheme, a large number of commodity commissions have been created.…
2Cases cited16 opinions
- Lochner v. New YorkSupreme Court of the United States · 1905
- Barnes v. Glen Theatre, Inc.Supreme Court of the United States · 1991
- National Cable Television Assn., Inc. v. United StatesSupreme Court of the United States · 1974
- Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.Supreme Court of the United States · 1989
- City of New York v. FeiringSupreme Court of the United States · 1941
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3Cited by5 opinions
- North Dakota Workers Compensation Bureau v. Voightman (In Re Voightman)United States Bankruptcy Appellate Panel for the Eighth Circuit · 1999
- Workers' Compensation Trust Fund v. SaundersDistrict Court, D. Massachusetts · 1999
- In Re Ludlow Hospital Society, Inc.United States Bankruptcy Court, D. Massachusetts · 1997
- In re Arrow Transportation Co. of DelawareUnited States Bankruptcy Court, D. Oregon · 1998
- Workers Comp. Bureau v. Steven L. VoightmanUnited States Bankruptcy Appellate Panel for the Eighth Circuit · 1999