Legal Opinion
Carpenter v. Montana Department of Labor & Industry Unemployment Insurance Contributions Bureau (In Re Carpenter)
United States Bankruptcy Appellate Panel for the Ninth Circuit
Decided November 18, 2015No. BAP MT-14-1499-KlPaJu; Bk. 2:13-bk-61192-RBKPublishedCited by 1 opinion
1Opinion of the Court
OPINION
KLEIN, Bankruptcy Judge:
This appeal involves the interplay between priority tax status under 11 U.S.C. § 507(a)(8) and Montana’s statute imposing individual liability on “responsible officers” of corporations that do not pay their taxes..The joint debtors owned and managed a corporation that did not pay its state unemployment taxes within three years before they filed their personal chapter 11 case. The bankruptcy court held that Montana’s tax claim for unpaid corporate taxes is a § 507(a)(8)(E) excise tax priority claim in their personal case.
The court rejected the debtors’ argument…
2Cases cited10 opinions
- United States v. SoteloSupreme Court of the United States · 1978
- Howard Delivery Service, Inc. v. Zurich American InsuranceSupreme Court of the United States · 2006
- Litton Loan Servicing, LP v. Garvida (In Re Garvida)United States Bankruptcy Appellate Panel for the Ninth Circuit · 2006
- In Re Darrel v. Shank, Debtor. Darrel v. Shank v. Washington State Department of Revenue, Excise Tax Division, DefendantCourt of Appeals for the Ninth Circuit · 1986
- George v. California State Board of Equalization (In Re George)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1989
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re Ridgecrest Healthcare, Inc.United States Bankruptcy Court, C.D. California · 2017