Matter of DeGregorio v New York State Dept. of Labor Unemployment Ins. Div.

Matter of Matter of DeGregorio v New York State Dept. of Labor Unemployment Ins. Div. 2012 NY Slip Op 06807 Decided on October 10, 2012 Appellate Division, Second Department Published by New York State Law Reporting Bureau pursuant to Judiciary Law § 431. This opinion is uncorrected and subject to revision before publication in the Official Reports.

Decided on October 10, 2012
SUPREME COURT OF THE STATE OF NEW YORKAPPELLATE DIVISION : SECOND JUDICIAL DEPARTMENT
DANIEL D. ANGIOLILLO, J.P.
THOMAS A. DICKERSON
ARIEL E. BELEN
ROBERT J. MILLER, JJ.
2011-05483
(Index No. 5675/11)

[*1]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.


DECISION & ORDER

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 (see 11 USC §§ 507[a][8][D], [E]; 523[a][1][A]; Matter of Pierce, 935 F2d 709, 711 [5th Cir]; In re The Albert Lindley Lee Mem. Hosp., 428 BR 283 [ND NY]; In re McAdam, 402 BR 473, 478-482 [D NH]; In re Cottage Grove Hosp., 265 BR 241, 244-247 [D Or]; In re Mueller, 243 BR 346, 349 [WD Wis]; Matter of Ward, 119 Misc 2d 930, 930; Matter of Parisi, 8 Misc 2d 260, 260-261; 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 USC § 523(a)(1)], 145 ALR Fed 1, § 16[d]).

The petitioner's remaining contentions are either not properly before this Court or without merit.
ANGIOLILLO, J.P., DICKERSON, BELEN and MILLER, JJ., concur.

ENTER: [*2]

Aprilanne Agostino

Clerk of the Court