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IN RE KESSLER COALS, INC.

Bankruptcy No. 88-20609.

103 B.R. 778 (1989)

In re KESSLER COALS, INC., Debtor in Possession.

United States Bankruptcy Court, S.D. West Virginia.

August 22, 1989.

Attorney(s) appearing for the Case

Richard S. Stephenson, Charleston, W.Va., for Workers' Compensation Fund.

John A. Rollins, Lewis, Ciccarello and Friedberg, Charleston, W.Va., for debtors.

MEMORANDUM ORDER DESIGNATING CLAIMS LOSS PENALTY AS A PENALTY CLAIM NOT ENTITLED TO PRIORITY STATUS

RONALD G. PEARSON, Bankruptcy Judge.

At issue before the Court is whether a Workers' Compensation Fund claims loss penalty is in compensation for actual pecuniary loss and is therefore a priority claim under Section 507(a)(7)(G) of the Bankruptcy Code of 1978, 11 U.S.C. § 507(a)(7)(G).

The West Virginia Workers' Compensation Fund [the Fund] filed...

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