George Fabe, Superintendent of Insurance, State of Ohio v. United States Department of the Treasury Mitchell A. Levine, Assistant Commissioner

*343BOYCE F. MARTIN, Jr., Circuit Judge.

In this declaratory judgment action, the district court found that certain claims of the United States against an insolvent Ohio insurance company are entitled to priority as provided by 31 U.S.C. § 3713 (1988), notwithstanding contrary provisions of Ohio law. Because we find the Ohio insurance liquidation priority scheme at issue to be a regulation of the “business of insurance” within the meaning of the McCarran-Ferguson Act, 15 U.S.C. § 1012(b) (1988), and thus subject solely to the provisions of state law absent explicitly conflicting federal…