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IN RE HOVAN, INC.

No. 95-35491.

96 F.3d 1254 (1996)

In re: HOVAN, INC., Debtor. STATE OF WASHINGTON, EMPLOYMENT SECURITY DEPARTMENT; Revenue Department; Labor and Industries Department, Appellants, v. HOVAN, INC., Appellee, Bankruptcy Appeals Clerk, Real-party-in-interest.

United States Court of Appeals, Ninth Circuit.

Decided September 24, 1996.

Attorney(s) appearing for the Case

Zachary Mosner, Assistant Attorney General, State of Washington, Seattle, Washington, for appellants.

Wanda Jean Reif Nuxoll and Francois L. Fisher, Weinstein, Fischer, Riley, Erickson & Wolf, Seattle, Washington, for debtor/appellee.

Before: BEEZER and O'SCANNLAIN, Circuit Judges; BROWNING, District Judge.

O'SCANNLAIN, Circuit Judge:

We must decide whether certain state tax obligations are punitive or compensatory for the purpose of determining the priority of bankruptcy claims.

I

The State of Washington appeals the district court's affirmance of a bankruptcy court's order, which determined that Washington's penalty assessments for state tax obligations were general unsecured claims in the Chapter 11 bankruptcy of debtor Hovan, Inc. Washington contends...

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