DeGregorio v. New York State Department of Labor Unemployment Insurance Division

Majority

p. 799

In the Matter of Laura DeGregorio, Doing Business as DGL & Grace, Appellant, v New York State Department of Labor Unemployment Insurance Division, Respondent.

[951 NYS2d 687]

Contrary to the petitioner’s argument, her discharge in bankruptcy did not affect her liability for underpaid or unpaid unemployment insurance contributions (see 11 USC §§ 507 [a] [8] [D], [E]; 523 [a] [1] [A]; Matter of Pierce, 935 F2d 709 , 711 [5th Cir 1991]; In re The Albert Lindley Lee Mem. Hosp., 428 BR 283 [ND NY 2010]; In re McAdam, 402 BR 473 , 478-482 [DNH 2009]; In re Cottage Grove Hosp., 265 BR 241 , 244-247 [D Or 2001]; In re Mueller, 243 BR 346 , 349 [WD Wis 1999]; Matter of Ward, 119 Misc 2d 930 , 930 [1983]; Matter of Parisi, 8 Misc 2d 260 , 260-261 [1957]; 4 Collier on Bankruptcy ¶ 507.11 [5], [6], [8] [b] and n 96 [16th ed 2012]; Andrew M. Campbell, Annotation, Exception from Discharge of Taxes under § 523[a][1] of Bankruptcy Code [ 11 U.S.C.A. § 523 (a) (1)], 145 ALR Fed 1 , § 16 [d]).

The petitioner’s remaining contentions are either not properly

p. 800

before this Court or without merit. Angiolillo, J.E, Dickerson, Belen and Miller, JJ., concur.

Cases cited

In re Ward 119 Misc 2d 930 N.Y. Sup. Ct. 1983-03-31 at 930 p. 799
In re Parisi 8 Misc 2d 260 N.Y. Sup. Ct. 1957-10-24 at 260-261 p. 799

Statutes and regulations cited

Title 11— BANKRUPTCY
- § 507 p. 799