New Cases For the Week of November 26, 2001 - November 30, 2001

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November 30, 2001

Case

Court

Holding

In re DeRoche 9th Cir. A debtor's statutory obligation to reimburse the Arizona "special fund" when the State is required to compensate an injured worker due to the debtor's failure to maintain worker's compensation insurance is an "excise tax" within the meaning of 11 USC 507.  The date of the "transaction" giving rise to the tax is the date of the injury.
 
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