In re Albert Lindley Lee Memorial Hospital

MEMORANDUM-DECISION AND ORDER

MARGARET CANGILOS-RUIZ, Bankruptcy Judge.

The pending objection before the court presents a question of apparent first impression in this Circuit as to whether a reimbursement claim for unemployment insurance compensation benefits paid to former employees of the Debtor filed as claim number 179 by the New York State Department of Labor, Unemployment Insurance Division (“New York” or “State”), is entitled to priority status under section 507(a)(8) of title 11 of the United States Code.1 This court has core jurisdiction to determine the issue pursuant to 28 U.S.C. §…