Camilli v. Industrial Commission (In Re Camilli)
United States Bankruptcy Appellate Panel for the Ninth Circuit
1Opinion of the Court
OPINION
MEYERS, Bankruptcy Judge:
I
The bankruptcy court held that a state agency’s claim for reimbursement of workers’ compensation benefits paid to the debt- or’s employee was nondischargeable as an excise tax.
We REVERSE.
II
FACTS
Karen Camilli (“Camilli”) owned a janitorial business in Arizona called Final Touch. Arizona law required Camilli to provide workers’ compensation benefits for her employees, using either State provided insurance, private insurance or appropriate self-insurance. Ariz.Rev.Stat.Ann. (“A.R.S.”) § 23-961. On November 26, 1989, Barbara Kennedy (“Kennedy”), an employee of…
2Cases cited21 opinions
- Diane Colby, on Her Own Behalf and That of All Other Persons Similarly Situated v. J.C. Penney Company, Inc.Court of Appeals for the Seventh Circuit · 1987
- City of New York v. FeiringSupreme Court of the United States · 1941
- In Re Lorber Industries Of California, Inc.Court of Appeals for the Ninth Circuit · 1982
- In Re Suburban Motor Freight, Inc., Debtor. Ohio Bureau of Workers' Compensation v. Stephen K. Yoder, Trustee for Suburban Motor Freight, Inc.Court of Appeals for the Sixth Circuit · 1994
- New Neighborhoods, Inc. v. West Virginia Workers' Compensation FundCourt of Appeals for the Fourth Circuit · 1989
16 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- In Re Karen Lee Camilli, Debtor. Industrial Commission of Arizona v. Karen Lee CamilliCourt of Appeals for the Ninth Circuit · 1996
- In Re PickeringUnited States Bankruptcy Court, D. Montana · 1996
- In Re ParkUnited States Bankruptcy Court, D. Massachusetts · 1997
- Industrial Commission of Arizona v. Solot (In Re Sierra Pacific Broadcasters)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1995
- Workers' Compensation Trust Fund v. SaundersDistrict Court, D. Massachusetts · 1999
8 more not listed; retrieve them via the Exa API.