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IN RE PAN AMERICAN PAPER MILLS, INC.

No. 79-1583.

618 F.2d 159 (1980)

In re PAN AMERICAN PAPER MILLS, INC., Debtor, Appellant.

United States Court of Appeals, First Circuit.

Decided April 11, 1980.

Attorney(s) appearing for the Case

Nelson I. Fishman, Baltimore, Md., with whom Howard A. Rubenstein, Baltimore, Md., was on brief, for appellant.

Marta Quinones de Torres, Asst. Sol. Gen., Dept. of Justice, San Juan, P. R., with whom Hector A. Colon Cruz, Sol. Gen., San Juan, P. R., was on brief, for appellee.

Before COFFIN, Chief Judge, BOWNES, Circuit Judge, and WYZANSKI, Senior District Judge.

WYZANSKI, Senior District Judge.

This appeal involves a tax priority claim made in bankruptcy proceedings. The question presented is whether unpaid "premiums" assessed under the Puerto Rico Workmen's Accident Compensation Act, 11 L.P.R.A., § 26, par. 3, for a period when an employer was covered but not insured1 constitute "taxes" entitled to priority under § 64(a)(4) of the Bankruptcy Act, 11 U.S.C. § 104(a)(4).

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