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<br /> <br />~ <br /> 1 <br /> 2 <br />1 <br />s <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />30 <br />it <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />Z3 <br />24 <br />25 <br />r <br />e <br />are ripe for wary jndgmeat.~ <br />lgt. 8T118LSR: Tss, Your eonor. <br />SSE COIIltT: Do you have aaythiag farther, Ma.. <br />Jeaka? <br />1tS. JElIlCSs Jest briefly, ionr Honor. <br />I would oa®sat that oa as ~=~~i+~tioa of the ~w <br />lieiohborhooda Case, which has base cited here by oooasel for <br />the Depnrtseat of Labor, that although, as he deacribeu, the <br />Meat Virginia system seta np and gives :easy options, tlsat <br />what actually was determiasd in thi• case wa• sot wbetl-er a <br />•elf-insured employer who vas paying a reisburseseat claim <br />into the load had as excise tax, but rather whethsr promtnms; <br />that were paid into a co®pulaory workers' eonpeasation <br />program were excise taxes. Ne believe that that Bass !.s <br />distinguishable for the seasons i've described with :rtspect <br />to the other eases, that where it is a aandatory program is <br />which they ware partieipatiag, although they say hav~a had as <br />option to do otherwise, that that is a direct assess~aec~t. <br />Ths Departsieat of Labor's oonasel has sngq~astad <br />here that because the ooal excise taxes are directly <br />assessed, that that ec~ahow sakes evarythiag that gees into <br />the Trust lead directly usassed. •e would sot argn~~, lour <br />Honor, with the Departsssat of Labor if they wre us~~rting a <br />claim for coal a:cise te=as bare which qo into the l~sad.. <br />Those clearly are arcise lases. eavever, the DeparLaent of <br />I _ ~' ~ <br />