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IN RE GEORGE

No. 01-16293.

361 F.3d 1157 (2004)

In re: Owen GEORGE; In re: Deborah George, Debtors, Owen George; Deborah George, Plaintiffs-Appellants, v. Uninsured Employers Fund; Stephen J. Smith, Director of Industrial Relations; Department of Industrial Relations; State of California, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed March 18, 2004.

Attorney(s) appearing for the Case

Michael E. Hansen, Sacramento, California, for the appellants.

John A. Siqueiros, Department of Industrial Relations, Office of the Director-Legal Unit, Los Angeles, California, for the appellees.

Before: BALDOCK, KLEINFELD, and RAWLINSON, Circuit Judges.

KLEINFELD, Circuit Judge:

This is a bankruptcy case. The issue is whether the claim of the California Uninsured Employers Fund ("the Trust Fund")1 against an employer who failed to purchase workers' compensation insurance is an "excise tax."

Facts

Owen and Deborah George petitioned for bankruptcy under Chapter 7 on October 20, 1998, and obtained a discharge from debt on January 4, 1999. A year later, on February 7, 2000...

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