Legal Opinion
Illinois Department of Revenue v. Hayslett/judy Oil, Inc.
Court of Appeals for the Seventh Circuit
Decided October 18, 2005No. 04-4053PublishedCited by 6 opinions
1Opinion of the Court
FLAUM, Chief Judge.
Hayslett/Judy Oil (“Hayslett”) has filed for Chapter 11 bankruptcy and has submitted a re-organization plan to the bankruptcy court. The proposed re-organization plan contains a priority payment to the state of Illinois. That payment amounts to three years of unpaid Illinois Motor Fuel Tax (“the Tax”) and an additional five percent of the prioritized amount. The Illinois Department of Revenue (“the Department” or “the government”) claims that the plan is deficient in two respects. First, the plan characterizes the tax as an “excise tax” under § 507(a)(8)(E) of the…
2Cases cited7 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- City of New York v. FeiringSupreme Court of the United States · 1941
- In Re John Arthur Rosenow v. State of Illinois, Department of Revenue, in Re Robert M. Hull v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1983
- In Re Richard Eugene Groetken, Debtor. Richard Eugene Groetken v. State of Illinois, Department of RevenueCourt of Appeals for the Seventh Circuit · 1988
- In Re AdamsDistrict Court, E.D. Pennsylvania · 1984
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re: Michael Calabrese, Jr. v.Court of Appeals for the Third Circuit · 2012
- In re HuenerbergUnited States Bankruptcy Court, E.D. Wisconsin · 2018
- In re SerranoUnited States Bankruptcy Court, D. Puerto Rico · 2016
- In re: Ricardo Luis Rodriguez DomenechUnited States Bankruptcy Court, D. Puerto Rico · 2018
- In re: Rosa Amelia MorilloUnited States Bankruptcy Court, D. Puerto Rico · 2016
1 more not listed; retrieve them via the Exa API.