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IN RE HLM CORP.

Civ. No. 3-94-1312. Bankruptcy No. 4-92-3790 NCD.

183 B.R. 852 (1994)

In re HLM CORPORATION, Debtor. EMPLOYERS INSURANCE OF WAUSAU, Appellant, v. James RAMETTE, Trustee of the Bankruptcy Estate of HLM Corporation, Appellee.

United States District Court, D. Minnesota, Third Division.

November 14, 1994.

Attorney(s) appearing for the Case

Robert A. Judd, Wagner, Falconer & Judd, Ltd., Minneapolis, MN, for appellant.

Randall L. Seaver, Morris, Fuller & Seaver, P.A., Minneapolis, MN, for appellee.

MEMORANDUM OPINION AND ORDER

KYLE, District Judge.

Introduction

Before the Court is Appellant's appeal from an Order of the United States Bankruptcy Court.1 The Order sustained the Appellee's objection to Appellant's priority claim and determined that unpaid workers' compensation premiums are not entitled to priority status under 11 U.S.C. § 507(a)(4).

Background

Appellant Employers Insurance...

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