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<br /> 1 <br /> 2 <br />f 3 <br />~- <br />S <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />30 <br />21 <br />22 <br />23 <br />24 <br />25 <br />___~ <br />TDe remaining count upon vhieh the Debtors at this <br />time seek summary judgment i• Conat vIIi of the Complaint. <br />That count of the Complaint asserts that the Depart~~ent of <br />Labor is not entitled to priority for its clais. <br />The Departaent of Labor Sae asserted that ite 18 <br />million dollar class is entitled to priority ender iactioa <br />S07(a)(7)(C) or (Z). The Debtors dispute thin coateataoa for <br />four reasoaa: t'irst, the iaaue has already Dees decidod <br />against the Department of Labor is tvo Danes, including one <br />cane in this circuit. Ia In re: Kaiser Steel, a Copy of the <br />transcript of vhieh van attached as as exhibit to the <br />Debtors' semoraadum, a decision is the Bankruptcy Court: for <br />the District of Colorado, the Department of Labor, in <br />argument, admitted that its claim foz reisbursemeat Brae not <br />an excise tax. The Bankruptcy Court ruled that the <br />Department of Labor'• seisbursesent claim vac not ea~titled to <br />priority ender Section S07(a)(7) sad the Depart:seat of Labor <br />chose not to pnrsue.ita appeal of the Bankruptcy Con~rt'a <br />ruling. <br />Ia the oase of In re: 81ne Diamond, a oapy of vhicb <br />vas attached as s:hibit B to the Debtozs' aemorandael,. the <br />Bankruptcy Court foz the Baatara District of Tenaessoe <br />diaallowd the Department of Labor's reimbaraesaai c].ai~s as a <br />priority Blain Hader Bectioa S07(a)(7). Becordiagly, tltie <br />Debtors believe that the Department of Labor should be <br />S <br />