Legal Opinion
Sacred Heart Hospital v. Pennsylvania (In Re Sacred Heart Hospital)
District Court, E.D. Pennsylvania
Decided June 10, 1997No. Civil Action 96-0491, 96-6623PublishedCited by 19 opinions
1Opinion of the Court
MEMORANDUM & ORDER
DITTER, District Judge.
In this bankruptcy appeal, I must decide whether payments due from a nonprofit employer to Pennsylvania’s Unemployment Compensation Fund (“fund”) as reimbursement for benefits paid by the fund to the employer’s former employees are “excise taxes” entitled to priority treatment under the federal bankruptcy code. For the reasons that follow, I conclude that the payments are entitled to such treatment. Accordingly, I will affirm the bankruptcy court.
I
The debtor, the Sacred Heart Hospital of Norristown, Inc., and the creditor, the Commonwealth of…
2Cases cited19 opinions
- Begier v. Internal Revenue ServiceSupreme Court of the United States · 1990
- National Cable Television Assn., Inc. v. United StatesSupreme Court of the United States · 1974
- New Jersey v. AndersonSupreme Court of the United States · 1906
- United States v. Reorganized CF&I Fabricators of Utah, Inc.Supreme Court of the United States · 1996
- City of New York v. FeiringSupreme Court of the United States · 1941
14 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Boston Regional Medical Center, Inc. v. Massachusetts Division of Health Care Finance & PolicyCourt of Appeals for the First Circuit · 2004
- North Dakota Workers Compensation Bureau v. Voightman (In Re Voightman)United States Bankruptcy Appellate Panel for the Eighth Circuit · 1999
- In Re Boston Regional Medical CenterUnited States Bankruptcy Court, D. Massachusetts · 2000
- Workers' Compensation Trust Fund v. SaundersDistrict Court, D. Massachusetts · 1999
- In Re United Healthcare Systems Inc.United States Bankruptcy Court, D. New Jersey · 2002
14 more not listed; retrieve them via the Exa API.