Sacred Heart Hospital v. Pennsylvania (In Re Sacred Heart Hospital)

How courts have described this case

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

• \[T]he government claim against Sacred Heart arises out of an obligation that is imposed on all employers....\
• payments to state in lieu of debtor’s contribution under unemployment compensation law are excise taxes because payments are used to benefit public generally
• payments to state in lieu of debtor’s contribution to state unemployment compensation law was involuntary under Lorber since all employers must pay
• “[T]he government claim against Sacred Heart arises out of an obligation that is imposed on all employers.... ”

Source: CourtListener parenthetical corpus (CC0).