Legal Opinion
In Re Park
United States Bankruptcy Court, D. Massachusetts
Decided September 10, 1997No. 19-40336PublishedCited by 15 opinions
1Opinion of the Court
OPINION
JAMES F. QUEENAN, Jr., Bankruptcy Judge.
David Hamblen Park and Karen Anne Park (the “Debtors”) object to the claim of the Workers’ Compensation Trust Fund (the “WCTF”) to the extent it asserts status as a claim for excise taxes owed a governmental unit. At issue is whether a claim for reimbursement of workers’ compensation benefits paid to an injured employee of an uninsured employer under Massachusetts law constitutes an excise tax claim entitled to priority under 11 U.S.C. § 507(a)(8)(E). 1
The Debtors operate a masonry contracting business under the name David Park Masonry. In early…
2Cases cited25 opinions
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
- New Jersey v. AndersonSupreme Court of the United States · 1906
- United States v. Reorganized CF&I Fabricators of Utah, Inc.Supreme Court of the United States · 1996
- Patton v. BradySupreme Court of the United States · 1902
- City of New York v. FeiringSupreme Court of the United States · 1941
20 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Boston Regional Medical Center, Inc. v. Massachusetts Division of Health Care Finance & PolicyCourt of Appeals for the First Circuit · 2004
- North Dakota Workers Compensation Bureau v. Voightman (In Re Voightman)United States Bankruptcy Appellate Panel for the Eighth Circuit · 1999
- In Re Boston Regional Medical CenterUnited States Bankruptcy Court, D. Massachusetts · 2000
- Workers' Compensation Trust Fund v. SaundersDistrict Court, D. Massachusetts · 1999
- In Re Ludlow Hospital Society, Inc.United States Bankruptcy Court, D. Massachusetts · 1997
10 more not listed; retrieve them via the Exa API.