United States Bankruptcy Court, N.D. Alabama October 5, 1983, 19-00435 (Matter of CM & C. Coal Co., Inc.)

OPINION IN RE CLAIM NUMBER 73

STEPHEN B. COLEMAN, Bankruptcy Judge.

At issue here is whether the monetary obligation imposed upon coal operators by 30 U.S.C.A. § 1232(a) is a “tax” to be awarded priority status undfer Section 507(a)(6) of the Bankruptcy Code. FACTS:

The United States Department of the Interior filed a priority claim (Claim No. 73 for $53,276.