In Re Garden Inn Steak House, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• explaining that Ohio’s mechanic’s lien statute expressly provides for relation back of perfection of the lien to the time when the services were performed
• court finds contributions to Ohio unemployment compensation fund are entitled to priority tax treatment under 11 U.S.C. § 507(a)(6)(D)
• unemployment contributions under Ohio law are priority tax claims under present § 507(a)(8)(D)

Source: CourtListener parenthetical corpus (CC0).