OPINION
FRYE, District Judge:
The matter before the court is the appeal of Employers Insurance of Wausau (Wausau) from a final order of the United States Bankruptcy Court for the District of Oregon.
BACKGROUND
Wausau is an insurance company which provided workers' compensation coverage to the debtor, Plaid Pantries, Inc. (Plaid Pantries). Plaid Pantries failed to pay $59,029.00 in premiums to Wausau for the 180 days prior to filing a petition...
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