Parisi, Application of

CourtUnited States State Supreme Court (New York)
Writing for the CourtJAMES C. O'BRIEN
Citation8 Misc.2d 260,167 N.Y.S.2d 249
PartiesApplication of Vincent PARISI, a Bankrupt, to have certain Judgments in favor of the Industrial Commissioner, of the State of New York, cancelled of Record.
Decision Date24 October 1957

Page 249

167 N.Y.S.2d 249
8 Misc.2d 260
Application of Vincent PARISI, a Bankrupt, to have certain
Judgments in favor of the Industrial Commissioner,
of the State of New York, cancelled of Record.
Supreme Court, Cayuga County.
Oct. 24, 1957.

Anthony J. Contiguglia, Auburn, for petitioner.

Louis J. Lefkowitz, Atty. Gen. (William S. Elder, Jr., Albany, of counsel), for Industrial Commissioner.

JAMES C. O'BRIEN, Justice.

The there warrants filed are for amounts of contributions to the State Unemployment Insurance Fund due from petitioner, unpaid.

Although these contributions are not called 'taxes' in the Labor Law, § 500 et seq., they have been held to be taxes. Chamberlin v. Andrews, 271 N.Y. 1, 2 N.E.2d 22, 106 A.L.R. 1519, affirmed 299 U.S.

Page 250

515, 57 S.Ct. 122, 81 L.Ed. 380; Matter [8 Misc.2d 261] of Bank of Manhattan Company, 293 N.Y. 515, 58 N.E.2d 713; Guaranty Trust Company v. State of New York, 299 N.Y. 295, 86 N.E.2d 754.

Whether or not unpaid contributions of this character are 'taxes' within the meaning of 11 U.S.C.A. § 35 is a Federal question. If they are such they are not provable debts and were not discharged by the petitioner's bankruptcy discharge. Neither counsel has nor have I been able to find a controlling precedent.

However, on the basis of the language of § 35 and of the cases hereinafter cited I have concluded that these contributions are 'taxes' within the meaning of the Bankruptcy Statute, (In re Otto F. Lange Co., D.C., 159 F. 586; City of New York v. Feiring, 313 U.S. 283, 61 S.Ct. 1028, 85 L.Ed. 1333; United States v. New York, 315 U.S. 510, 62 S.Ct. 712, 86 L.Ed. 998), and were not discharged.

The motion is denied without costs.

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4 practice notes
  • DeGregorio v. N.Y. Dep't of Labor Unemployment Ins. Div.
    • United States
    • New York Supreme Court Appellate Division
    • October 10, 2012
    ...241, 244–247 [D.Or];In re Mueller, 243 B.R. 346, 349 [W.D.Wis.];Matter of Ward, 119 Misc.2d 930, 930, 464 N.Y.S.2d 358;Matter of Parisi, 8 Misc.2d 260, 260–261; 167 N.Y.S.2d 249 4 Collier on Bankruptcy ¶ 507.11[5], [6], [8][b] and n 96 [16th ed 2012]; Andrew M. Campbell, Annotation, Excepti......
  • Jamestown Lodge 1681 Loyal Order of Moose, Inc. v. Catherwood
    • United States
    • New York Supreme Court Appellate Division
    • March 10, 1969
    ...Fund are taxes imposed upon employers. (Guaranty Trust Co. of N.Y. v. State of New York, 299 N.Y. 295, 86 N.E.2d 754; Matter of Parisi, 8 Misc.2d 260, 167 N.Y.S.2d Section 576 of the Labor Law provides that the payment of contributions may be enforced within 'two years after the last day of......
  • People on Complaint of Hersh v. Rothberg
    • United States
    • New York Magistrate Court
    • November 1, 1957
    ...which party ended about four o'clock in the morning and that the complainant and her family are the only other residents of the building. [8 Misc.2d 260] It is undisputed that there was some piano playing, some dancing and music from a Hi-Fi record player and that the police were called ear......
  • Ward, In Matter of
    • United States
    • United States State Supreme Court (New York)
    • March 31, 1983
    ...81 L.Ed. 380, and they are generally exempt from discharge under Section 17 of the Bankruptcy Act, 11 U.S.C. § 35; see Matter of Parisi, 8 Misc.2d 260, 261, 167 N.Y.S.2d 249. Nevertheless, the Commissioner is estopped from enforcing its lien by § 574 of the Labor Law which prohibits collect......
4 cases
  • DeGregorio v. N.Y. Dep't of Labor Unemployment Ins. Div.
    • United States
    • New York Supreme Court Appellate Division
    • October 10, 2012
    ...241, 244–247 [D.Or];In re Mueller, 243 B.R. 346, 349 [W.D.Wis.];Matter of Ward, 119 Misc.2d 930, 930, 464 N.Y.S.2d 358;Matter of Parisi, 8 Misc.2d 260, 260–261; 167 N.Y.S.2d 249 4 Collier on Bankruptcy ¶ 507.11[5], [6], [8][b] and n 96 [16th ed 2012]; Andrew M. Campbell, Annotation, Excepti......
  • Jamestown Lodge 1681 Loyal Order of Moose, Inc. v. Catherwood
    • United States
    • New York Supreme Court Appellate Division
    • March 10, 1969
    ...Fund are taxes imposed upon employers. (Guaranty Trust Co. of N.Y. v. State of New York, 299 N.Y. 295, 86 N.E.2d 754; Matter of Parisi, 8 Misc.2d 260, 167 N.Y.S.2d Section 576 of the Labor Law provides that the payment of contributions may be enforced within 'two years after the last day of......
  • People on Complaint of Hersh v. Rothberg
    • United States
    • New York Magistrate Court
    • November 1, 1957
    ...which party ended about four o'clock in the morning and that the complainant and her family are the only other residents of the building. [8 Misc.2d 260] It is undisputed that there was some piano playing, some dancing and music from a Hi-Fi record player and that the police were called ear......
  • Ward, In Matter of
    • United States
    • United States State Supreme Court (New York)
    • March 31, 1983
    ...81 L.Ed. 380, and they are generally exempt from discharge under Section 17 of the Bankruptcy Act, 11 U.S.C. § 35; see Matter of Parisi, 8 Misc.2d 260, 261, 167 N.Y.S.2d 249. Nevertheless, the Commissioner is estopped from enforcing its lien by § 574 of the Labor Law which prohibits collect......

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