Legal Opinion
In re Arrow Transportation Co. of Delaware
United States Bankruptcy Court, D. Oregon
Decided August 6, 1998No. Bankruptcy No. 397-34556PSH11PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
POLLY S. HIGDON, Chief Judge.
This matter came before the court on the Debtor-in-Possession’s objection to a proof of claim 'filed by the Oregon Department of Transportation. (The “Department”). The Department filed a claim for $82,446.71 of which $75,326.38, which is based on charges imposed under Oregon Revised Statutes (“ORS”) 825.474-476 (formerly codified under ORS 767.815-820), it believes is an excise tax and thus holds priority status under § 507(a)(8)(E).1 The debtor-in-possession objects only to the classification of the $75,326.38 as priority. It contends that the…
2Cases cited4 opinions
- 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
- In Re Karen Lee Camilli, Debtor. Industrial Commission of Arizona v. Karen Lee CamilliCourt of Appeals for the Ninth Circuit · 1996
- Oregon v. Robert K. Morrow, Inc. (In Re Belozer Farms, Inc.)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1996
3Cited by1 opinion
- Oregon, Department of Transportation v. Arrow Transportation Co. of Delaware (In Re Arrow Transportation Co. of Delaware)District Court, D. Oregon · 1999