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IN RE SOUTHERN STAR FOODS, INC.

BAP No. EO-96-034, Bankruptcy No. 94-71621.

210 B.R. 838 (1997)

In re SOUTHERN STAR FOODS, INC., Debtor. The STATE INSURANCE FUND, Appellant, v. Kenneth G.M. MATHER, Trustee; and Southern Star Foods, Inc., Appellees.

United States Bankruptcy Appellate Panel of the Tenth Circuit.

July 28, 1997.

Attorney(s) appearing for the Case

Mary C. Coulson, Gardere & Wynne, L.L.P., Tulsa, OK (Steven J. Adams, Gardere & Wynne, L.L.P., Tulsa, OK, and Rodney Hayes, Oklahoma City, OK, with her on the brief) for Appellant.

Pamela H. Goldberg, Hall, Estill, Hardwick, Gable, Golden & Nelson, P.C., Tulsa, OK (Kenneth G.M. Mather with her on the brief) for Appellee Kenneth G.M. Mather.

Before McFEELEY, Chief Judge, PEARSON, and BOULDEN, Bankruptcy Judges.

OPINION

McFEELEY, Chief Judge.

The State Insurance Fund (the "Fund") appeals from a final order of the United States Bankruptcy Court for the Eastern District of Oklahoma denying the Fund priority status under 11 U.S.C. § 507(a)(4).1 In re Southern Star Foods, Inc., 201 B.R. 291 (Bankr.E.D.Okla.1996). This Court has jurisdiction under 28 U.S.C. § 158(c), and reviews the statutory...

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