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UNITED STATES v. REORGANIZED CF&I FABRICATORS OF UTAH, INC.

No. 95-325.

518 U.S. 213 (1996)

UNITED STATES v. REORGANIZED CF&I FABRICATORS OF UTAH, INC., et al.

United States Supreme Court.

Decided June 20, 1996.

Attorney(s) appearing for the Case

Kent L. Jones argued the cause for the United States. With him on the briefs were Solicitor General Days, Assistant Attorney General Argrett, Deputy Solicitor General Wallace, Gary D. Gray, and Kenneth W. Rosenberg.

Steven J. McCardell argued the cause for respondents. With him on the brief were Stephen M. Tumblin and Frank Cummings.*

Souter, J., delivered the opinion for a unanimous Court with respect to Part III, the opinion of the Court with respect to Parts I, II—A, II—B, and II—C, in which Rehnquist, C. J., and Stevens, O'Connor, Scalia, Kennedy, Ginsburg, and Breyer, JJ., joined, and the opinion of the Court with respect to Part II—D, in which Rehnquist, C. J., and Stevens, O'Connor, Kennedy, Ginsburg, and Breyer, JJ., joined. Thomas, J., filed an opinion concurring in part and dissenting in part, p. 229.

Justice Souter delivered the opinion of the Court.†

This case presents two questions affecting the priority of an unsecured claim in bankruptcy to collect an exaction under 26 U. S. C. § 4971(a), requiring a payment to the Internal Revenue Service equal to 10 percent of any accumulated funding deficiency of certain pension plans: first, whether the exaction is an "excise tax" for purposes of 11 U. S. C. § 507(a)(7)(E)...

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