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IN RE HOWARD DELIVERY SERVICE, INC.

No. 04-1136.

466 F.3d 279 (2006)

In re HOWARD DELIVERY SERVICE, INCORPORATED, Debtor. Howard Delivery Service, Incorporated, Debtor-Appellee, v. Zurich American Insurance Company, Movant-Appellant. American Home Assurance Company; Hartford Fire Insurance Company; The Travelers Indemnity Company, Amici Supporting Appellant.

United States Court of Appeals, Fourth Circuit.

Decided: March 24, 2005.

Decided on Remand: September 29, 2006.

Attorney(s) appearing for the Case

ARGUED: Margaret Mary Anderson, Lord, Bissell & Brook, Chicago, Illinois, for Appellant. Richard McMaster Francis, Bowles, Rice, Mcdavid, Graff & Love, P.L.L.C., Charleston, West Virginia, for Appellee. G. Eric Brunstad, Jr., Bingham McCutchen, L.L.P. for Amici Supporting Appellant. ON BRIEF: Hugh S. Balsam, Timothy S. McFadden, Lord, Bissell & Brook, Chicago, Illinois, for Appellant. Heather G. Harlan, Bowles, Rice, Mcdavid, Graff & Love, P.L.L.C., Charleston, West Virginia, for Appellee.

Affirmed and remanded by published per curiam opinion.

OPINION

PER CURIAM.

In our opinion dated March 24, 2005, we held that Zurich American's claim for unpaid workers' compensation insurance premiums was entitled to priority under 11 U.S.C. § 507(a)(4). See Howard Delivery Serv., Inc. v. Zurich Am. Ins. Co. (In re Howard Delivery Serv., Inc.), 403 F.3d 228 (4th Cir.2005). The Supreme Court reversed our judgment and remanded the case for further proceedings consistent...

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