In Re Chateaugay Corp.

MEMORANDUM OF DECISION ON STATES’ WORKERS’ COMPENSATION CLAIMS

FRANCIS G. CONRAD, Bankruptcy Judge. *

The issues presented 1 are (1) whether the claims of Michigan and Minnesota, for the reimbursement of payments they made to workers’ compensation claimants, in their respective states, are entitled to administrative status; (2) whether the claims of Michigan and Pennsylvania for assessments incurred by a self-insured employer are entitled to tax priority under 11 U.S.C. § 507(a)(7)(E); and (3) whether Minnesota’s claim for reimbursement owed it by an employer for workers’ compensation payments…