United States Third Circuit

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IN RE: UNITED HEALTHCARE SYS., 03-4768

A non-profit organization's obligation to reimburse the New Jersey Department of Labor for unemployment compensation benefits paid to its former employees is not a tax under the Bankruptcy Code.

Appellate Information

  • Argued 10/28/2004
  • Decided 01/24/2005
  • Published 01/24/2005

Judges

  • GREENBERG, Circuit Judge., Before SCIRICA, Chief Judge, FISHER, and GREENBERG, Circuit Judges.

Court

  • United States Third Circuit

Counsel

  • For Appellant:
  • Dennis J. O'Grady (argued), J. Alex Kress, Riker, Danzig, Scherer, Hyland & Perretti, Morristown, NJ, for Appellant.

  • For Appellees:
  • Peter C. Harvey, Attorney General of New Jersey, Patrick DeAlmeida, Assistant Attorney General, Mala S. Narayanan (argued), Deputy Attorney General, Office of Attorney General of New Jersey, Department of Law & Public Safety, Richard J. HughesJustice Complex, Trenton, NJ, for Appellee.
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