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IN RE A.D.S.T. INC.

Bankruptcy No. 93-02549.

169 B.R. 64 (1994)

In re A.D.S.T., INC., d/b/a Employment Concepts, Debtor.

United States Bankruptcy Court, D. Idaho.

May 2, 1994.

Attorney(s) appearing for the Case

Terry L. Myers, Givens, Pursley & Huntley, Boise, ID, for State of Idaho, Dept. of Labor & Indus. Services.

Jed W. Manwaring, Evans, Keane, Boise, ID, for trustee.

Alan J. Coffel, Coffel Law Offices, Nampa, ID, for Z, Inc. dba Paul's Market.

MEMORANDUM OF DECISION

JIM D. PAPPAS, Chief Judge.

Background and Statement of the Issues.

The State of Idaho, Department of Labor & Industrial Services ("State"), which holds creditor claims assigned to it by certain former employees of the Debtor, has objected to the proof claim of Z, Inc. dba Paul's Market ("Paul's"). The State contends that Paul's claim is not entitled to priority, which status it has asserted pursuant to Bankruptcy...

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