United States Bankruptcy Court, D. Oregon February 6, 2001, 13-37866 (In Re Cottage Grove Hospital)

MEMORANDUM OPINION

ALBERT E. RADCLIFFE, Chief Judge.

This matter comes before the court on the objection of the Reorganized Debtor (Debtor) to the claim of Oregon Employment Department (OED). The sole question is whether the OED’s claim for reimbursement of unemployment benefits is a priority tax within the purview of 11 U.S.C. § 507(a)(8).