- 11 U.S.C.
In re Belden Locker Co.
Mar
21
2008
Ruling
Tax claim of state workers' compensation bureau was an excise tax entitled to administrative priority.
Procedural posture
Chapter 11 debtor sought partial summary judgment on the issue of the character and priority under 11 U.S.C.S. § 507(a)(8)(E) of two of the claims filed by the Ohio Bureau of Workers' Compensation (OBWC). The OBWC sought partial summary judgment on the issues of administrative priority under 11 U.S.C.S. § 503(b)(1)(A) and a determination of the allowed amount of the second of the two claims at issue.
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Court
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