United States Ninth Circuit

The claim of the California Uninsured Employers Fund against an employer who failed to purchase workers' compensation insurance is not an "excise tax" for purposes of bankruptcy law; thus it was not discharged.

Appellate Information

• Argued 10/09/2002
• Decided 03/18/2004
• Published 03/18/2004

Judges

• KLEINFELD, Circuit Judge:, Before:  BALDOCK,KLEINFELD, and RAWLINSON, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

• For Appellant:
  
• Michael E. Hansen, Sacramento, California, for the appellants.


• For Appellees:
  
• John A. Siqueiros, Department of Industrial Relations, Office of the Director-Legal Unit, Los Angeles, California, for the appellees.