Legal Opinion
Donald E. Williams, Commissioner, Department of Motor Vehicles, Commonwealth of Virginia v. Linda Gale Motley
Court of Appeals for the Fourth Circuit
Decided February 12, 1991No. 90-2669PublishedCited by 35 opinions
1Opinion of the Court
WILKINS, Circuit Judge:
Linda Gale Motley appeals an order of the district court holding that assessments imposed by the Commissioner of the Virginia Department of Motor Vehicles (“the Department”) are excise taxes for purposes of 11 U.S.C.A. § 507(a)(7)(E) (West Supp. 1990) and, therefore, are not debts dis-chargeable in bankruptcy pursuant to 11 U.S.C.A. § 523(a)(1)(A) (West Supp.1990). We affirm in part and reverse in part.
I
•In October 1987 the Department suspended Motley’s vehicle registration and driving privileges because she did not furnish evidence of liability insurance in connection…
2Cases cited11 opinions
- Kelly v. RobinsonSupreme Court of the United States · 1986
- National Cable Television Assn., Inc. v. United StatesSupreme Court of the United States · 1974
- City of New York v. FeiringSupreme Court of the United States · 1941
- United States v. River Coal Company, Inc. Polls Creek Coal Company, Inc. New Brush Creek Mining, Inc.Court of Appeals for the Sixth Circuit · 1984
- New Neighborhoods, Inc. v. West Virginia Workers' Compensation FundCourt of Appeals for the Fourth Circuit · 1989
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3Cited by35 opinions
- In Re Suburban Motor Freight, Inc., Debtor. Stephen K. Yoder, Trustee v. Ohio Bureau of Workers' CompensationCourt of Appeals for the Sixth Circuit · 1993
- In Re Leckie Smokeless Coal Company New River Mineral Resources Company Gould Resources, Incorporated, Debtors (Two Cases). United Mine Workers of America 1992 Benefit Plan, and Its Trustees United Mine Workers of America Combined Benefit Fund, and Its Trustees, Movants-Appellants v. Leckie Smokeless Coal Company New River Mineral Resources Company Gould Resources, Incorporated Royal Scot Minerals, Incorporated, and Unsecured Creditors Committee Office of the United States Trustee, Parties-In-Interest. United Mine Workers of America 1992 Benefit Plan, and Its Trustees United Mine Workers of America Combined Benefit Fund, and Its Trustees, Movants-Appellants v. Leckie Smokeless Coal Company New River Mineral Resources Company Gould Resources, Incorporated Royal Scot Minerals, Incorporated, and Unsecured Creditors Committee United States Trustee, Parties-In-Interest. In Re Lady H Coal Company, Incorporated Consolidated Sewell, Incorporated Sewell Coal Company Leivasy Mining Corporation Eastwood Construction, Incorporated, Debtors (Two Cases). Lady H Coal Company, Incorporated Consolidated Sewell, Incorporated Sewell Coal Company Leivasy Mining Corporation Eastwood Construction, Incorporated, Debtors-Appellees v. United Mine Workers of America 1992 Benefit Plan, and Its Trustees, Movant-Appellant, and United Mine Workers of America Combined Benefit Fund, and Its Trustees, Movant, and International Union, United Mine Workers of America District 17, United Mine Workers of America, Parties-In-Interest. Lady H Coal Company, Incorporated Consolidated Sewell, Incorporated Leivasy Mining Corporation Eastwood Construction, Incorporated, Debtors-Appellees v. United Mine Workers of America 1992 Benefit Plan, and Its Trustees, Movant-Appellant, and International Union, United Mine Workers of America District 17, United Mine Workers of America, Parties-In-InterestCourt of Appeals for the Fourth Circuit · 1996
- Boston Regional Medical Center, Inc. v. Massachusetts Division of Health Care Finance & PolicyCourt of Appeals for the First Circuit · 2004
- Sacred Heart Hospital v. Pennsylvania (In Re Sacred Heart Hospital)District Court, E.D. Pennsylvania · 1997
- Kish v. Farmer (In Re Kish)United States Bankruptcy Court, D. New Jersey · 1999
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