Legal Opinion
California Self-Insurers' Security Fund v. Lorber Industries
Court of Appeals for the Ninth Circuit
Decided May 4, 2009No. 07-56227, 07-56309PublishedCited by 11 opinions
1Opinion of the Court
WILLIAM W. SCHWARZER, District Judge:
The United States Bankruptcy Code establishes priority for certain nondischargeable obligations owed by a debtor to a state that qualify as an excise tax. 11 U.S.C. § «Wa)®®)©. 1 This case concerns a statutorily imposed obligation of the debtor, Lorber Industries (“Lorber”), to the California Self-Insurers’ Security Fund (“Fund”) for reimbursement of workers’ compensation benefits that the Fund paid on Lorber’s behalf. The issues on appeal are (1) whether the reimbursement amounts owed to the Fund qualify as an excise tax; and, if so (2) whether the…
2Cases cited10 opinions
- In Re Nancy Shao Su in Re Louis C. Su, A/K/A Chienlu Su, Debtors. Dora Carrillo v. Louis C. SuCourt of Appeals for the Ninth Circuit · 2002
- Howard Delivery Service, Inc. v. Zurich American InsuranceSupreme Court of the United States · 2006
- City of New York v. FeiringSupreme Court of the United States · 1941
- In Re Suburban Motor Freight, Inc., Debtor. Ohio Bureau of Workers' Compensation v. Stephen K. Yoder, Trustee for Suburban Motor Freight, Inc.Court of Appeals for the Sixth Circuit · 1994
- In Re Suburban Motor Freight, Inc., Debtor. Stephen K. Yoder, Trustee v. Ohio Bureau of Workers' CompensationCourt of Appeals for the Sixth Circuit · 1993
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Gaetano Rizzo v. State of Mich. Dep't of TreasuryCourt of Appeals for the Sixth Circuit · 2014
- Carpenter v. Montana Department of Labor & Industry Unemployment Insurance Contributions Bureau (In Re Carpenter)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2015
- In re HansenUnited States Bankruptcy Court, E.D. Wisconsin · 2017
- DAVID VALLEJO and DEBORAH A. VALLEJOUnited States Bankruptcy Court, D. Arizona · 2021
- Frederick E. JaynesUnited States Bankruptcy Court, N.D. New York · 2020
6 more not listed; retrieve them via the Exa API.