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IN RE SOUTHERN STAR FOODS, INC.

No. 97-7102.

144 F.3d 712 (1998)

In re SOUTHERN STAR FOODS, INC., Debtor, STATE INSURANCE FUND, Appellant, v. SOUTHERN STAR FOODS, INC.; Kenneth G.M. Mather, Trustee, Appellee.

United States Court of Appeals, Tenth Circuit.

May 21, 1998.

Attorney(s) appearing for the Case

Steven J. Adams and Mary C. Coulson, Gardere & Wynne, L.L.P., Tulsa, OK (Rodney Hayes, Oklahoma City, OK, of counsel), for Appellant.

Kenneth G.M. Mather and Pamela H. Goldberg, Hall, Estill, Hardwick, Gable, Golden & Nelson, P.C., Tulsa, OK, for Appellee.

Before BRORBY, BARRETT and BRISCOE, Circuit Judges.

BRISCOE, Circuit Judge.

Appellant, the State Insurance Fund (Fund), appeals from the Bankruptcy Appellate Panel (BAP) decision that its claim for unpaid workers' compensation insurance premiums is not entitled to priority status under 11 U.S.C. § 507(a)(4) in the Chapter 7 bankruptcy of the debtor, Southern Star Foods.1 See State Ins. Fund v. Mather (In re Southern Star Foods, Inc.), 210 B.R. 838

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