DECISION AND ORDER ON CROSS MOTIONS FOR SUMMARY JUDGMENT
S. MARTIN TEEL, Jr., Bankruptcy Judge.
Under the court's consideration are cross motions for summary judgment on the priority claim of the Travelers Insurance Company ("Travelers"). The question faced by the court is whether a claim for unpaid premiums for statutorily mandated workers' compensation insurance is entitled to fourth priority status under 11 U.S.C. § 507(a)(4) as "contributions...
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