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Legal Opinion

In Re South Atlantic Packers Ass'n, Inc.

United States Bankruptcy Court, D. South Carolina

Decided January 19, 1983No. 19-00451PublishedCited by 6 opinions

1Opinion of the Court

MEMORANDUM AND ORDER

J. BRATTON DAVIS, Bankruptcy Judge.

FINDINGS OF FACT

This matter came before the court on the trustee’s objection to the proof of claim (No. 41) filed by the South Carolina Department of Agriculture (SCDA) as a priority claim under 11 U.S.C. § 507(a)(6)(E). 1 Section 507 states:(a) The following expenses and claims have priority in the following order:

* * * * * *(6) Sixth, allowed unsecured claims of governmental units, to the extent that such claims are for—

(E) an excise tax on—(i) a transaction occurring before the date of the filing of the petition for which a return, if…

2Cases cited11 opinions

  1. National Cable Television Assn., Inc. v. United StatesSupreme Court of the United States · 1974
  2. New Jersey v. AndersonSupreme Court of the United States · 1906
  3. City of New York v. FeiringSupreme Court of the United States · 1941
  4. Morgan v. VirginiaSupreme Court of the United States · 1946
  5. Kothe v. R. C. Taylor TrustSupreme Court of the United States · 1930

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3Cited by6 opinions

  1. Donald E. Williams, Commissioner, Department of Motor Vehicles, Commonwealth of Virginia v. Linda Gale MotleyCourt of Appeals for the Fourth Circuit · 1991
  2. In Re O.P.M Leasing Services, Inc.United States Bankruptcy Court, S.D. New York · 1986
  3. Matter of Mansfield Tire & Rubber Co.United States Bankruptcy Court, N.D. Ohio · 1987
  4. In Re Skjonsby Truck Line, Inc.United States Bankruptcy Court, D. North Dakota · 1984
  5. In Re S.N.A. Nut Co.United States Bankruptcy Court, N.D. Illinois · 1995

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