Commonwealth of Massachusetts Division of Employment & Training v. Boston Regional Medical Center, Inc. (In re Boston Regional Medical Center, Inc.)
Court of Appeals for the First Circuit
1Opinion of the Court
LYNCH, Circuit Judge.
This case involves a question of priorities for about three million dollars in unsecured debt owed by a bankrupt medical center. The Commonwealth of Massachusetts asserts it has priority to this sum as reimbursement for unemployment benefits it paid out to employees laid off after the bankruptcy. The estate of the medical center asserts that the Commonwealth has no priority but is in line with other unsecured creditors. The bankruptcy court and Bankruptcy Appellate Panel (“BAP”) largely ruled against the Commonwealth. This issue is one of first impression at the circuit…
2Cases cited29 opinions
- Dewsnup v. TimmSupreme Court of the United States · 1992
- United States v. Kimbell Foods, Inc.Supreme Court of the United States · 1979
- In Re Mammoth Mart, Inc., Debtor. Stanley Cramer v. Mammoth Mart, Inc.Court of Appeals for the First Circuit · 1976
- Reading Co. v. BrownSupreme Court of the United States · 1968
- Meriwether v. GarrettSupreme Court of the United States · 1880
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3Cited by2 opinions
- In Re Albion Health ServicesUnited States Bankruptcy Court, W.D. Michigan · 2006
- In Re: Boston Regional Medical Center, Inc., Debtor. Commonwealth of Massachusetts Division of Employment and Training, Cross-Appellee v. Boston Regional Medical Center, Inc., Official Committee of Unsecured CreditorsCourt of Appeals for the First Circuit · 2002