Legal Opinion

Ivey v. Great-West Life & Annuity Insurance

Court of Appeals for the Fourth Circuit

Decided April 20, 2005No. 04-1576PublishedCited by 1 opinion

1Opinion of the Court

Affirmed by published opinion. Judge LUTTIG wrote the opinion, in which Judge MOTZ joined. Judge WILSON wrote a concurring opinion.

OPINION

LUTTIG, Circuit Judge:

Appellant-trustee Charles M. Ivey III appeals the district court’s determination that claimant-appellee Great West Life & Annuity Insurance Company’s claim against debtor J.G. Furniture Group, Inc. was entitled to priority status under 11 U.S.C. § 507(a)(4). For the reasons set forth below, we affirm the judgment of the district court.

I

The facts in this case are undisputed. In 1996, J.G. Furniture entered into a contract with Great…

2Cases cited1 opinion

In Re: Howard Delivery Service, Incorporated, Debtor. Howard Delivery Service, Incorporated, Debtor-Appellee v. Zurich American Insurance Company, Movant-Appellant. American Home Assurance Company Hartford Fire Insurance Company the Travelers Indemnity Company, Amici SupportingCourt of Appeals for the Fourth Circuit · 2005

3Cited by1 opinion

In Re: J.G. Furniture Group, Incorporated, D/B/A j.g./the Apollo Group, Incorporated, D/B/A Alma Furniture Group, Incorporated, D/B/A j.g./alma, Debtor. Charles M. Ivey, Iii, Trustee for the Bankruptcy Estate of J.G. Furniture Group, Incorporated, Trustee-Appellant v. Great-West Life & Annuity Insurance Company, Claimant-Appellee, and Triad Fabrications and MacHine Pifer Industries, Incorporated Triangle MacHine and Electronic Company, Creditors. American Home Assurance Company the Travelers Indemnity Company, and Its Affiliates Zurich American Insurance Company, Amici SupportingCourt of Appeals for the Fourth Circuit · 2005