California Self-InsurersSec. Fund v. Lorber Indus. (In re Lorber Indus.)

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.
Issue: 
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