Legal Opinion
In Re: Michael Calabrese, Jr. v.
Court of Appeals for the Third Circuit
Decided July 20, 2012No. 11-3793PublishedCited by 8 opinions
1Opinion of the Court
OPINION OF THE COURT
HARDIMAN, Circuit Judge.
We consider for the first time whether retail sales taxes are “excise” taxes or “trust fund” taxes under the Bankruptcy Code. The distinction is significant because trust fund taxes are never dis-chargeable in bankruptcy. See 11 U.S.C. §§ 507(a)(8)(C), (E), 523(a)(1)(A).
I
Appellant Michael Calabrese operated “Don’s What a Bagel, Inc.,” which filed for reorganization under Chapter 11 of the Bankruptcy Code. As proprietor of a restaurant, Calabrese was required by New Jersey law to collect sales tax from his customers. N.J. Stat. Ann. §§…
2Cases cited18 opinions
- Grogan v. GarnerSupreme Court of the United States · 1991
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- Lorillard v. PonsSupreme Court of the United States · 1978
- BFP v. Resolution Trust CorporationSupreme Court of the United States · 1994
- Commodity Futures Trading Commission v. WeintraubSupreme Court of the United States · 1985
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3Cited by8 opinions
- Nakonetschny v. Rezykowski (In re Rezykowski)United States Bankruptcy Court, E.D. Pennsylvania · 2013
- Slobodian v. United States of America Internal Revenue ServiceCourt of Appeals for the Third Circuit · 2016
- Fugitt v. Mississippi Department of Revenue (In re Fugitt)United States Bankruptcy Court, S.D. Mississippi · 2014
- In re SerranoUnited States Bankruptcy Court, D. Puerto Rico · 2016
- Garcia White v. Brad LivingstonCourt of Appeals for the Fifth Circuit · 2015
3 more not listed; retrieve them via the Exa API.