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MATTER OF C.M. & C. COAL CO., INC.

Bankruptcy No. 80-06321.

33 B.R. 358 (1983)

In the Matter of C.M. & C. COAL COMPANY, INC., Debtor.

United States Bankruptcy Court, N.D. Alabama, S.D.

October 5, 1983.

Attorney(s) appearing for the Case

Richard Vincent, Birmingham, Ala., for trustee.

Robert S. More, Knoxville, Tenn., for Dept. of Interior.

OPINION IN RE CLAIM NUMBER 73

STEPHEN B. COLEMAN, Bankruptcy Judge.

At issue here is whether the monetary obligation imposed upon coal operators by 30 U.S.C.A. § 1232(a) is a "tax" to be awarded priority status under Section 507(a)(6) of the Bankruptcy Code.

FACTS:

The United States Department of the Interior filed a priority claim (Claim No. 73 for $53,276.83) against the Debtor for abandoned mine reclamation fees. The Department asserts...

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