1. Home
  2. Browse Decisions
  3. F.2d
  4. 935 F.2d
  5. 935 F.2d 709 (1991)
 

MATTER OF PIERCE

No. 90-1923.

935 F.2d 709 (1991)

In the Matter of Richard A. PIERCE, Debtor. STATE OF TEXAS and the Texas State Employment Commission, Appellants, v. Richard A. PIERCE, Appellee.

United States Court of Appeals, Fifth Circuit.

July 16, 1991.

Attorney(s) appearing for the Case

John Mark Stern, Mark Browning, Asst. Attys. Gen., Jim Mattox, Atty. Gen., Austin, Tex., for appellants.

Sean F. Creegan, Deputy Chief Counsel for Employment Sec., Dept. of Labor & Indus., Harrisburg, Pa., for amici curiae Com. of Pa., et al.

Joe Scott, Sr. Asst. Atty. Gen., Casper, Wyo., for amicus curiae Wyoming Dept. of Employment.

Gary Allen, Chief, Gary D. Gray, Kenneth W. Rosenberg, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for amicus curiae U.S.

W. Hollis Webb, Jr., Kevin L. Williams, Baker, Clifford, Krier & Webb, Lubbock, Tex., for appellee.

Before THORNBERRY, JONES, and WIENER, Circuit Judges.

THORNBERRY, Circuit Judge:

The bankruptcy court concluded that unemployment taxes which the debtor owed to the Texas Employment Commission (TEC) were not entitled to priority under section 507(a)(7)(D) of the Bankruptcy Code because the debtor paid the wages on which the taxes were based more than ninety days before filing for bankruptcy. The TEC appealed that decision to the district court, arguing that unemployment taxes are not dischargeable if the return was due...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases