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MATTER OF DEGREGORIO v. NEW YORK STATE DEPT. OF LABOR UNEMPLOYMENT INS. DIV.

2011-05483.

99 A.D.3d 799 (2012)

951 N.Y.S.2d 687

2012 NY Slip Op 6807

In the Matter of LAURA DEGREGORIO, Doing Business as DGL & GRACE, Appellant, v. NEW YORK STATE DEPARTMENT OF LABOR UNEMPLOYMENT INSURANCE DIVISION, Respondent.

Appellate Division of the Supreme Court of New York, Second Department.

October 10, 2012.

Ordered that the judgment is affirmed, with costs.

Contrary to the petitioner's argument, her discharge in bankruptcy did not affect her liability for underpaid or unpaid unemployment insurance contributions (see 11 USC §§ 507 [a] [8] [D], [E]; 523 [a] [1] [A]; Matter of Pierce, 935 F.2d 709, 711 [5th Cir 1991]; In re The Albert Lindley Lee Mem. Hosp., 428 B.R. 283 [ND...

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