GENERAL34781

• Permit No: M1977376
• IBM Index Class Name: General Documents
• Doc Date: 2/11/1993
• Doc Name: OBJECTION BY CF&I STEEL CORP TO APPLICATION FOR ALLOWANCE OF EXPENSES OF ADMINISTRATION DATED 01-15-
• Media Type: D
• Archive: No

1
2
3
S
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
collaterally estopped Eros asserting priority in thin case
Hader Seetioa 507(a)(7) wader the standards set forth by the
Supreme Court is the Parklane Hosiery Case.
The issue of priority ws Pally litigated in both
the Slue Diamond sad the Liser Caae. CTiI eras sot able to
join is that litigatioa as a party plaintiff, sad w believe
it would sot be nafair, •iaee the same issues sad sane
arguments that the DOL raised is those eases are being raised
Acre, to collaterally estop the DOL from siakiag those
arguments here. Tor this seasoa, ve believe that the Court
should disallow the priority asserted by the Department of
Lnbor.
Sacoadly, the Debtors believe the Department of
Laboz'• claim is not eatitled to priority because the Trust
Pund, as a subzogee to the claims of the forger coal siaer•
end the surviving dependents who are entitled to black lung
benefits cannot assert a claim having greater priority than
the claim which could be asserted by the coal aiaers sad the
•urviviag depeadeats themselves.
Third, the Departasat of Labor's claim is sot
entitled to priority Hadar S07(a)(7) becaase it is oot a tax.
Torth, wan if the Court wre to detsrmiae that tba
Departmeat of Labor's alma naa a tar, that does sot resolve
the queatioa. The Debtors baliwe that wee if this is a ta:
it is sot a tax that is collected or withheld as required by
- -
~ ~