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IN RE BIRMINGHAM-NASHVILLE EXP., INC.

No. 99-5476.

224 F.3d 511 (2000)

In re BIRMINGHAM-NASHVILLE EXPRESS, INC., Debtor. Travelers Property Casualty Corporation, Appellant, v. Birmingham-Nashville Express, Inc., Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed: August 1, 2000

Attorney(s) appearing for the Case

Eric G. Waxman (argued and briefed), Phillips, Nizer, Benjamin, Krim & Ballon, Garden City, NY, C. Bennett Harrison, Jr. (briefed), Cornelius & Collins, Nashville, TN, for Appellant.

Barbara D. Holmes (argued and briefed), Craig V. Gabbert, Jr. (briefed), Harwell, Howard, Hyne, Gabbert & Manner, Nashville, TN, for Appellee.

Before: RYAN, MOORE, and FARRIS, Circuit Judges.

OPINION

RYAN, Circuit Judge.

We must decide in this appeal whether a claim for unpaid workers' compensation insurance premiums owed by a bankrupt estate is entitled to priority under 11 U.S.C. § 507(a)(4). Both the bankruptcy court and the district court thought not, relegating the appellant, Travelers Property Casualty Corporation (TPCC), to the status of one among many general unsecured creditors of the bankrupt estate, Birmingham-Nashville Express...

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