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

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for taxes due cad owing. L already acted, thi• is Lbe exact
argument that: the BBGC zaised Hader identical language is
ERISA. Traatseat of a lisa Hader the clack Lang benefits Act
is the same sanasr as a Lisa for taxes dns cad o~ria~i does not
transform a elms into a las.
!(orsovsr, is this oase, as is the PBGC sa'tte:r,
thaze is ao lien which ba• ever aziasn, cad the Depart:seat of
Labor bas admitted that and bas, is fact, admitted .it does
cot hews a •ecuzed claim. If • lien had arisen is ~thi.• case,
the Department of Labor would clearly have a •scnrsd claim
and would be arguing that it vac entitled to a escarac!
position cot a priority position. So the fact that i!E a lien
arises, it is to be treated as a lien for ta:ss due a+sd owing
does not have any bearing oa whether thi• is a claim ~Eor
taxes.
Because 6ectioa 934 of the Slack Lnaq Bsa~ef:its Act
dxs not provide tbst zeisburaement cla3ss asserted) b;y the
DOL for amounts paid radar the Trnst quad are taxes, the
Debtors believe that this Court ehonld cot look beyond that
cad should not find that the Departssat of Labor's claim is a
tax. eowvar, if the Court baliews it is neeess~uy 'to qo
beyond and look beyond the clear laagnage of Sectiea
934(b)(1) and look at the judicially created defidltioaa of
taxes, the Debtors believs that those defi~itioas, when
applied, are also clear that the DOL's claim here :ls cot a
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