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IN RE UNITED HEALTHCARE SYSTEM, INC.

No. 03-4768.

396 F.3d 247 (2005)

In re: UNITED HEALTHCARE SYSTEM, INC., Debtor The Reconstituted Committee of Unsecured Creditors of the United Healthcare System, Inc., Appellant v. State of New Jersey Department of Labor.

United States Court of Appeals, Third Circuit.

Filed January 24, 2005.

Attorney(s) appearing for the Case

Dennis J. O'Grady (argued), J. Alex Kress, Riker, Danzig, Scherer, Hyland & Perretti, Morristown, NJ, for Appellant.

Peter C. Harvey, Attorney General of New Jersey, Patrick DeAlmeida, Assistant Attorney General, Mala S. Narayanan (argued), Deputy Attorney General, Office of Attorney General of New Jersey, Department of Law & Public Safety, Richard J. Hughes Justice Complex, Trenton, NJ, for Appellee.

Before SCIRICA, Chief Judge, FISHER, and GREENBERG, Circuit Judges.

GREENBERG, Circuit Judge.

On this appeal, we must determine whether a non-profit organization's obligation to reimburse the New Jersey Department of Labor ("NJDOL") for unemployment compensation benefits NJDOL paid to its former employees is an "excise tax" under the Bankruptcy Code. United Healthcare System, Inc. ("United") was a non-profit healthcare services corporation that owing to its non-profit status under New Jersey law was permitted to elect to reimburse...

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