Legal Opinion
In Re Freymiller Trucking, Inc.
United States Bankruptcy Court, W.D. Oklahoma
Decided January 29, 1996No. 14-10828PublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM OF DECISION AND ORDER SUSTAINING DEBTOR’S OBJECTION TO THE CLAIM OF THE INDUSTRIAL COMMISSION OF ARIZONA
RICHARD L. BOHANON, Bankruptcy Judge.
This contested matter concerns whether or not the claim of the Industrial Commission of Arizona qualifies for the Bankruptcy Code’s tax priority. The answer requires that I define the noun “tax.” One would think that this fundamental, unambiguous term was uniformly well defined in the cases and texts. Such, however, does not prove to be the case.
The debtor is a trucking company operating in several states, including Arizona. Its law mandates…
2Cases cited13 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- City of New York v. FeiringSupreme Court of the United States · 1941
- Bidart Brothers, a California Corporation v. The California Apple CommissionCourt of Appeals for the Ninth Circuit · 1996
- New Neighborhoods, Inc. v. West Virginia Workers' Compensation FundCourt of Appeals for the Fourth Circuit · 1989
- In Re Suburban Motor Freight, Inc., Debtor. Stephen K. Yoder, Trustee v. Ohio Bureau of Workers' CompensationCourt of Appeals for the Sixth Circuit · 1993
8 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Boston Regional Medical Center, Inc. v. Massachusetts Division of Health Care Finance & PolicyCourt of Appeals for the First Circuit · 2004
- In Re ParkUnited States Bankruptcy Court, D. Massachusetts · 1997
- In Re Boston Regional Medical CenterUnited States Bankruptcy Court, D. Massachusetts · 2000
- Workers' Compensation Trust Fund v. SaundersDistrict Court, D. Massachusetts · 1999
- Bradford v. United States Department of the Treasury—Internal Revenue Service (In re Bradford)United States Bankruptcy Court, M.D. Georgia · 2015
2 more not listed; retrieve them via the Exa API.