In re Belden Locker Co.

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.
Issue: 
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Commercial case opionion summary, case decided on March 21,2008, LexisNexis #0408-079