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

How courts have described this case

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

• noting that an excise tax may be based upon a transaction or act of employing
• suggesting that if a state allowed employers to purchase private insurance it would be unfair to call state-collected premiums \taxes\ while treating unpaid private insurance premiums as general unsecured claims
• one characteristic of a tax is whether it is “universally applicable to similarly situated persons or firms”

Source: CourtListener parenthetical corpus (CC0).