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California Self-Insurance Sec. Fund v. Lorber Indus. of Cal. (In re Lorber Indus. of Cal.)

Ruling
Claim of state self-insurers' fund was not an excise tax and not entitled to priority.
Procedural posture

Appellant the California Self-Insurers' Security Fund sought review of a decision of the bankruptcy appellate panel, which held that the claim asserted by the fund in appellee debtor's chapter 11 case was an excise tax that was not entitled to priority, and held that the date of the relevant transaction was the date of the debtor's default on its self-insurance obligations.

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Court :
Judge or Jurisdiction information not available
Commercial opinion summary, case decided on May 04, 2009 , LexisNexis #0609-078