In re: SUNNYSIDE COAL COMPANY, Debtor,
UNITED MINE WORKERS OF AMERICA 1992 BENEFIT PLAN, through its trustees, Michael M. Holland, Marty D. Hudson, Thomas F. Connors and Robert T. Wallace, Appellees,
v.
Kenneth A. RUSHTON, Trustee of the Estate of Sunnyside Coal Company, Appellant, Westmoreland Coal Company, United Mine Workers Of America Combined Benefit Fund, Amici Curiae.
United States Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
July 9, 1998.
July 9, 1998.
Attorney(s) appearing for the Case
Kenneth L. Cannon II (Steven J. McCardell and Penrod W. Keith with him on the briefs), LeBoeuf, Lamb, Greene & MacRae, L.L.P., Salt Lake City, Utah, for Appellant.
Jami Wintz McKeon (David W. Allen, Office of the General Counsel, UMWA Health & Retirement Funds, Washington, DC; Paul Green, Mooney, Green, Baker, Gibson & Saindon, P.C., Washington, DC; and Paul D. Rubner, Rubner & Kutner, P.C., Denver, CO, with her on the brief), Morgan, Lewis & Bockius LLP, Philadelphia, PA, for Appellees.
Robert A. Greenfield, Lee R. Bogdanoff and Martin R. Barash, Stutman, Treister & Glatt Professional Corporation, Los Angeles, California, on the brief for Amicus Curiae Westmoreland Coal Company.
Gary M. Ford and Lincoln Weed, Groom and Nordberg, Chartered, Washington, DC; Paul D. Rubner, Rubner & Kutner, P.C., Denver, Colorado; and David W. Allen and Brian H. Benjet, Office of the General Counsel, UMWA Health & Retirement Funds, Washington, DC, on the brief for Amicus Curiae United Mine Workers of America Combined Benefit Fund.
Before PORFILIO, MCKAY, and BRORBY, Circuit Judges.
United States Court of Appeals, Tenth Circuit.
JOHN C. PORFILIO, Circuit Judge.
This appeal presents the question whether premiums assessed against a bankruptcy estate under the Coal Industry Retiree Health Benefit Act of 1992, 26 U.S.C. §§ 9701-9722, are "tax[es] ... incurred by the estate," 11 U.S.C. § 503(b)(1)(B), entitled to administrative priority. We join the Second and Fourth Circuits in holding they are and affirm.1
I.
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