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IN RE COMMUNITY MEMORIAL HOSP.

No. 12-20666-dob.

494 B.R. 906 (2013)

In re COMMUNITY MEMORIAL HOSPITAL, Debtor.

United States Bankruptcy Court, E.D. Michigan, Northern Division-Bay City.

May 21, 2013.

Attorney(s) appearing for the Case

Paul W. Linehan , John Alexander Polinko , Shawn M. Riley , Cleveland, OH, Jayson Ruff , Bloomfield Hills, MI, for Debtor.

Opinion Regarding Debtor's Objection to the Allowance of Claim Nos. 133 and 134 Filed by the Michigan Department of Licensing and Regulatory Affairs, Unemployment Insurance Agency Seeking Administrative Expense Priority Tax Claims

DANIEL S. OPPERMAN, Bankruptcy Judge.

Introduction

The Michigan Unemployment Insurance Agency ("MUIA") filed two Proofs of Claim in this case for reimbursement of monies paid by the MUIA to former employees...

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