In Re National Steel Corp.

MEMORANDUM OPINION

JOHN H. SQUIRES, Bankruptcy Judge.

This matter comes before the Court on the twenty-seventh omnibus objection of the NSC Creditor Trust (the “Trust”) and the NKK Litigation Trust to the classification as a priority claim of Claim No. 5370 filed by the Texas Comptroller of Public Accounts (the “Texas Comptroller”) for unpaid state corporate franchise tax owed by National Steel Corporation for tax year 2002. 1 For the reasons stated herein, the Court finds that the franchise tax is an excise tax for purposes of 11 U.S.C. § 507(a)(8)(E). Accordingly, the Court overrules the…