In Re Suburban Motor Freight, Inc., Debtor. Ohio Bureau of Workers' Compensation v. Stephen K. Yoder, Trustee for Suburban Motor Freight, Inc.

How courts have described this case

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

• finding that by allowing private sources, including bonded self-insurance, the \public welfare\ becomes less dependent on the financial soundness of the state system
• finding inequality among creditors when state permits payment of benefits from private sources such as bonded self-insurance
• criticizing Lorber test as lenient, but finding reimbursement claim satisfied Ninth Circuit's Lorber definition of \excise tax\
• applying former § 507(a)(7)(G) 21 and holding that to qualify for priority, the financial exaction 22 must (1) relate to a tax, (2) be penal in nature, and (3) be 23 compensatory for actual pecuniary loss rather than punitive
• applying former § 507(a)(7)(G) 21 and holding that to qualify for priority, the financial exaction 22 must (1) relate to a tax, (2) be penal in nature, and (3) be 23 compensatory for actual pecuniary loss rather than punitive
• whether there are similarly situated private creditors is a “concern” and not a dispositive factor

Source: CourtListener parenthetical corpus (CC0).