IN RE ALLENTOWN MOVING & STORAGE, INC.

Bankruptcy No. 93-23467T.

208 B.R. 835 (1997)

In re ALLENTOWN MOVING & STORAGE, INC., Debtor.

United States Bankruptcy Court, E.D. Pennsylvania.

May 28, 1997.


Attorney(s) appearing for the Case

Gloria Satriale, Chester Springs, PA, trustee.

John A. Wetzel, Jeffrey A. Goodman, Swartz, Campbell & Detweiler, Philadelphia, PA, for trustee.

John J. Sellinger, King of Prussia, PA, for Manufacturers Alliance Ins. Co.


OPINION

THOMAS M. TWARDOWSKI, Bankruptcy Judge.

This case presents an issue of first impression for this Court; namely, whether a claim for unpaid workers compensation insurance premiums due for insurance coverage within 180 days prior to bankruptcy is entitled to priority status under 11 U.S.C. § 507(a)(4). For the reasons set forth below, I conclude that the debtor's obligation to pay workers compensation insurance does not constitute a contribution...

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