In re Marco C. Digiacinto dba MD Tree Surgery, 2013 WL 3279159 (Bkrtcy.D.Nev.)
Jun 26, 2013OUTCOME: Debtor's Claim Objection Sustained
The Debtor filed for Chapter 13 bankruptcy relief on November 26, 2012. On January 7, 2013, the Nevada Division of Industrial Relations filed Proof of Claim in Debtor’s case in the amount of $74,6 ... 61.45. The Nevada Division of Industrial Relations proof of claim specified the claim as being entitled to priority under 11 U.S.C. § 507(a)(8). On March 15, 2013, the Debtor filed an objection to the Nevada Division of Industrial Relations Proof of Claim. The Court concluded the Nevada Division of Industrial Relations claim in this case does not qualify as an excise tax, and is not entitled to priority under 11 U.S.C. § 507 (a)(8)(E) because a private creditor similarly situated to the government can be hypothesized under the relevant Nevada Industrial Insurance Statutes. See, California Self-Insurers Security Fund v. Lorber Industries of California (In re Lorber) 564 F.3d 1098, 1102-1103 (9th Cir., 2009); George v. Uninsured Employers Fund (In re George) 361 F.3d 1157, 1162 (9th Cir., 2004). Debtor's Claim Objection is Sustained.
