Legal Opinion
In re Ward
New York Supreme Court
Decided March 31, 1983PublishedCited by 2 opinions
1Opinion of the Court
OPINION OF THE COURT
John R. Tenney, J.
Petitioner seeks an order pursuant to section 150 of the Debtor and Creditor Law canceling a record of judgment in favor of the Industrial Commissioner for unpaid unemployment insurance taxes. Petitioner was adjudicated a bankrupt and duly released from all dischargeable debts on March 16, 1977. The judgment of the Industrial Commissioner had been listed on the schedule of priority creditors.
The commissioner is correct in asserting that unemployment contributions are similar to taxes (W.H.H. Chamberlin, Inc. v Andrews, 271 NY 1, affd 299 US 515), and they…
2Cases cited2 opinions
- W. H. H. Chamberlin, Inc. v. AndrewsNew York Court of Appeals · 1936
- In re ParisiNew York Supreme Court · 1957
3Cited by2 opinions
- DeGregorio v. New York State Department of Labor Unemployment Insurance DivisionAppellate Division of the Supreme Court of the State of New York · 2012
- DeGregorio v. New York State Department of Labor Unemployment Insurance DivisionAppellate Division of the Supreme Court of the State of New York · 2012