Legal Opinion
In Re Sacred Heart Hospital of Norristown
United States Bankruptcy Court, E.D. Pennsylvania
Decided December 20, 1995No. 19-11195PublishedCited by 8 opinions
1Opinion of the Court
OPINION
DAVID A. SCHOLL, Chief Judge.
A INTRODUCTION
Before the court is an objection (“the Objection”) to a claim filed by the Pennsylvania Department of Labor and Industry (“L & I”) which asserts a priority tax claim under 11 U.S.C. § 507(a)(7)(E) (now § 507(a)(8)(E)), against SACRED HEART HOSPITAL OF NORRISTOWN d/b/a SACRED HEART HOSPITAL AND REHABILITATION CENTER (“the Debtor”) for reimbursement of a now-undisputed sum paid by L & I on account of the Debtor’s unemployment com pensation (“UC”) liability. The sole issue is whether this sum is properly characterized by L & I as an “excise tax.”
A…
2Cases cited34 opinions
- California v. Grace Brethren ChurchSupreme Court of the United States · 1982
- New Jersey v. AndersonSupreme Court of the United States · 1906
- St. Martin Evangelical Lutheran Church v. South DakotaSupreme Court of the United States · 1981
- City of New York v. FeiringSupreme Court of the United States · 1941
- In Re Lorber Industries Of California, Inc.Court of Appeals for the Ninth Circuit · 1982
29 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Sacred Heart Hospital v. Pennsylvania (In Re Sacred Heart Hospital)District Court, E.D. Pennsylvania · 1997
- Sacred Heart Hospital v. Pennsylvania, Department of Public Welfare (In Re Sacred Heart Hospital)District Court, E.D. Pennsylvania · 1997
- In Re ParkUnited States Bankruptcy Court, D. Massachusetts · 1997
- Sacred Heart Hospital v. Commonwealth Department of Welfare (In Re Sacred Heart Hospital)United States Bankruptcy Court, E.D. Pennsylvania · 1996
- McConahey v. United States (In Re McConahey)United States Bankruptcy Court, S.D. Illinois · 1996
3 more not listed; retrieve them via the Exa API.