IN RE SUBURBAN MOTOR FREIGHT, INC.

No. 92-3423.

998 F.2d 338 (1993)

In re SUBURBAN MOTOR FREIGHT, INC., Debtor. Stephen K. YODER, Trustee, Plaintiff-Appellant, v. OHIO BUREAU OF WORKERS' COMPENSATION, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided June 29, 1993.


Attorney(s) appearing for the Case

Quintin F. Lindsmith (argued and briefed), Harry Wright, IV (briefed), Bricker & Eckler, Columbus, OH, for plaintiff-appellant.

Gregory S. Severance (argued), Office of the Atty. Gen. of Ohio, Larry Rhodebeck (briefed), Columbus, OH, for defendant-appellee.

Before: MILBURN and BATCHELDER, Circuit Judges, and LIVELY, Senior Circuit Judge.


BATCHELDER, Circuit Judge.

I.

Suburban Motor Freight went into bankruptcy owing premiums to the Ohio Bureau of Workers' Compensation. When the Bureau filed a proof of claim classifying the unpaid premiums as excise taxes under 11 U.S.C. § 507, the Trustee, Stephen Yoder, filed an objection, maintaining that these premiums were in fact fees, and not entitled to priority. The Bankruptcy Court found that the premiums were entitled to priority status, ...

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