1. Home
  2. Browse Decisions
  3. F.3d
  4. 365 F.3d
  5. 365 F.3d 51 (2004)
 

BOSTON REGIONAL v. MASSACHUSETTS DIV. OF HEALTH

No. 03-1527.

365 F.3d 51 (2004)

In re BOSTON REGIONAL MEDICAL CENTER, INC., Debtor, Appellant, v. Commonwealth of MASSACHUSETTS DIVISION OF HEALTH CARE FINANCE AND POLICY, Appellee.

United States Court of Appeals, First Circuit.

Decided April 14, 2004.

Attorney(s) appearing for the Case

Harold B. Murphy with whom D. Ethan Jeffery and Hanify & King were on brief for appellant.

James J. Arguin, Assistant Attorney General, Office of the Attorney General, with whom Thomas F. Reilly, Attorney General, was on brief for appellee.

Before HOWARD, Circuit Judge, CAMPBELL and STAHL, Senior Circuit Judges.

LEVIN H. CAMPBELL, Senior Circuit Judge.

At issue in this appeal is whether amounts owing by a debtor hospital under Massachusetts general law, chapter 118G, 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. § 507(a)(8)(e).

Appellant, Boston Regional Medical Center, ("BRMC or debtor") filed...

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