United States Ninth Circuit

In determining whether an employer's failure to provide worker's compensation is an "excise tax" to the Arizona Special Fund for worker's compensation and occurred within three years prior to bankruptcy, the date of the "transaction" is the date employee was injured.

Appellate Information

• Argued 02/16/2001
• Decided 11/29/2001
• Published 11/29/2001

Judges

• Before HUG, JR., NOONAN, and W. FLETCHER, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Allan NewDelman, Phoenix, AZ, for the appellants.


• For Appellees:
  
• Tracy Essig, Office of the Attorney General, Phoenix, AZ, for the appellee.