- 11 U.S.C.
California Self-InsurersSec. Fund v. Lorber Indus. (In re Lorber Indus.)
Jul
16
2007
Ruling
Claim by state workers'compensation security fund was an excise tax but not entitled to priority status.
Procedural posture
Appellee chapter 11 debtor defaulted on its self-insured workers'compensation obligations. Appellant California Self-Insurers'Security Fund ("Fund") filed a claim for sums it expected to pay workers injured during the three years prepetition. The Fund argued its claim was an excise tax under 11 U.S.C. § 507(a)(8)(E). The Bankruptcy Court for the Central District of California denied priority treatment. Cross-appeals were filed.
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