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MATTER OF ALLIANCE OPERATING CORP.

Civ. A. No. 94-2006.

173 B.R. 326 (1994)

In the Matter of ALLIANCE OPERATING CORPORATION.

United States District Court, E.D. Louisiana.

September 2, 1994.

Attorney(s) appearing for the Case

David L. Neeb, David L. Neeb, Atty. at Law, Metairie, LA, for Highlands Ins. Co., Inc., appellant.

Stewart Foster Peck, Lugenbuhl, Burke, Wheaton, Peck & Rankin, New Orleans, LA, for Alliance Operating Corp., appellee.

ORDER AND REASONS

FELDMAN, District Judge.

Before the Court is Highlands Insurance Company's appeal of the decision of the bankruptcy court denying its application for allowance and payment of priority claim for worker's compensation premiums. For the reasons that follow, the decision of the bankruptcy court is AFFIRMED.

I

Highlands asks this Court to find that the bankruptcy court erred in failing to recognize the priority treatment...

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