Opinion
2012-10-10
In the Matter of Laura DeGREGORIO, doing business as DGL & Grace, appellant, v. NEW YORK STATE DEPARTMENT OF LABOR UNEMPLOYMENT INSURANCE DIVISION, respondent.
Laura DeGregorio, New Windsor, N.Y., appellant pro se. Eric T. Schneiderman, Attorney General, New York, N.Y. (Terri Gerstein, Steven Koton, and Mary Hughes of counsel), for respondent.
Laura DeGregorio, New Windsor, N.Y., appellant pro se. Eric T. Schneiderman, Attorney General, New York, N.Y. (Terri Gerstein, Steven Koton, and Mary Hughes of counsel), for respondent.
In a proceeding, inter alia, in effect, to review a determination of the Commissioner of the New York State Department of Labor, assessing the petitioner for certain unpaid unemployment insurance contributions, the petitioner appeals from a judgment of the Supreme Court, Westchester County (Loehr, J.), dated March 22, 2011, which, in effect, denied the petition and dismissed the proceeding.
ORDERED that the judgment is affirmed, with costs.
Contrary to the petitioner's argument, her discharge in bankruptcy did not affect her liability for underpaid or unpaid unemployment insurance contributions ( see11 USC §§ 507[a][8][D], [E]; 523[a][1][A]; Matter of Pierce, 935 F.2d 709, 711 [5th Cir.];In re The Albert Lindley Lee Mem. Hosp., 428 B.R. 283 [N.D.N.Y.];In re McAdam, 402 B.R. 473, 478–482 [D.N.H.];In re Cottage Grove Hosp., 265 B.R. 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, Exception from Discharge of Taxes under § 523[a][1] of Bankruptcy Code [11 U.S.C. § 523(a)(1) ], 145 A.L.R. Fed. 1, § 16[d] ).
The petitioner's remaining contentions are either not properly before this Court or without merit.