In re Calabrese
3rd Circuit Court of Appeals
Case No. No. 11-3793
Issue: Are retail sales taxes are “excise” taxes or “trust fund” taxes under the Bankruptcy Code? The court describes this as an issue of first impression and notes that the “distinction is significant because trust fund taxes are never dischargeable in bankruptcy.” See 11 U.S.C. §§ 507(a)(8)(C), (E), 523(a)(1)(A).
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