United States First Circuit
IN RE BOSTON REG'L MED. CTR., INC., 03-1527
Amounts owing by a debtor hospital under Massachusetts Gen. Laws chapter 188G, section 18, to a state fund known as the Commonwealth's Uncompensated Care Pool are properly considered to be "excise taxes" enjoying priority in bankruptcy under 11 U.S.C. section 507(a)(8)(e).
Appellate Information
- Decided 04/14/2004
- Published 04/14/2004
Judges
- LEVIN H. CAMPBELL, Senior Circuit Judge., Before HOWARD, Circuit Judge, CAMPBELL and STAHL, Senior Circuit Judges.
Court
- United States First Circuit
Counsel
- For Appellant:
- Harold B. Murphy with whom D. Ethan Jeffery and Hanify & King were on brief for appellant.
- For Appellees:
- James J. Arguin, Assistant Attorney General, Office of the Attorney General, with whom Thomas F. Reilly, Attorney General, was on brief for appellee.