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IN RE JUVENILE SHOE CORP. OF AMERICA

No. 95-2289.

99 F.3d 898 (1996)

In re JUVENILE SHOE CORPORATION OF AMERICA, Debtor. UNITED STATES of America, Appellee, v. JUVENILE SHOE CORPORATION OF AMERICA, Appellant, and Unsecured Creditors Committee, James S. Cole, Trustees.

United States Court of Appeals, Eighth Circuit.

Decided November 7, 1996.

Attorney(s) appearing for the Case

Charles R. Bennett, Jr., Boston, MA, argued (Joseph Braunstein, John F. Ventola and Scott A. Greenberg, on the brief), for appellant.

Kenneth W. Rosenberg, Washington, DC, argued (Loretta C. Argrett, Gary R. Allen and Gary D. Gray, on the brief), for appellee.

Before BEAM, HEANEY, and MORRIS SHEPPARD ARNOLD, Circuit Judges.

HEANEY, Circuit Judge.

This appeal presents the question of whether a fifteen percent flat tax levied on funds reverted to an employer from an overfunded employee pension plan constitutes an excise tax or a nonpecuniary-loss penalty for purposes of establishing priority in a bankruptcy proceeding. The bankruptcy court held that the tax levied pursuant to 26 U.S.C. § 4980 (1988) constitutes a nonpecuniary-loss penalty...

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