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IN RE VOIGHTMAN

BAP No. 99-6031ND.

239 B.R. 380 (1999)

In re Steven L. VOIGHTMAN, Debtor. North Dakota Workers Compensation Bureau, Plaintiff-Appellee, v. Steven L. Voightman, Defendant-Appellant, Voightman Trucking and James River Dispatch, Defendants.

United States Bankruptcy Appellate Panel for the Eighth Circuit.

Decided September 24, 1999.

Attorney(s) appearing for the Case

Brad A. Sinclair, Fargo, ND, for appellant.

Leo F.J. Wilking, Fargo, ND, for appellee.

Before KOGER, Chief Judge, SCHERMER, and DREHER, Bankruptcy Judges.

DREHER, Bankruptcy Judge.

Debtor Steven L. Voightman appeals the decision of the bankruptcy court,1 which found that the Debtor's unpaid workers' compensation premiums were entitled to priority under 11 U.S.C. § 507(a)(8)(E) and, thus, were nondischargeable pursuant to 11 U.S.C. § 523(a)(1)(A). We affirm.

I. BACKGROUND

The facts in this case are largely undisputed. Debtor Steven Voightman ("Debtor") operated a...

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