In re Joseph A. MONACO, Jr., Doris K. Monaco, Debtors.
In re John KELLY d/b/a Kelly Refrigeration, Anne Kelly, Debtors.
United States Bankruptcy Court, W.D. New York.https://leagle.com/images/logo.png
February 26, 1985.
February 26, 1985.
Attorney(s) appearing for the Case
Albert W. Foley, Dunkirk, N.Y., Trustee in Bankruptcy of Joseph A. and Doris K. Monaco.
Robert Abrams, Atty. Gen., Buffalo, N.Y., of the State of New York (Louis J. Gicale, Jr., Asst. Atty. Gen., Buffalo, N.Y. of counsel) for New York State Dept. of Taxation and Finance in the case of Joseph A. and Doris K. Monaco.
Gerald B. Cohen, Buffalo, N.Y. (Howard Kleiman, Buffalo, N.Y., of counsel) for debtors John and Anne Kelly.
Robert Abrams, Atty. Gen., Buffalo, N.Y., of the State of New York (Patrick O. McCormack, Asst. Atty., Gen., Buffalo, N.Y., of counsel) for New York State Dept. of Taxation and Finance in the case of John and Anne Kelly.
United States Bankruptcy Court, W.D. New York.
BERYL E. McGUIRE, Bankruptcy Judge.
Each of these two consolidated cases raises the single issue of whether a sales tax obligation to the State of New York is to be allowed under Bankruptcy Code § 507(a)(6)(C)1, as a tax required to be collected and for which the debtor is liable, or under § 507(a)(6)(E)2, as an excise tax. Section 507(a) sets forth a description of the types of debts which have priority...
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