In Re Skjonsby Truck Line, Inc.

ORDER

WILLIAM A. HILL, Bankruptcy Judge.

This Court entered an Order on May 31, 1984, fixing the claim of Job Service of North Dakota in the above-entitled bankruptcy proceeding at the sum of $9,566.35. A dispute remains between the parties as to whether the claim of Job Service of North Dakota is an unsecured or priority claim. Both parties have submitted their respective arguments on this matter by way of written brief.

DISCUSSION

Job Service maintains that their claim is a priority tax claim pursuant to 11 U.S.C. § 507(a)(6)(D). Section 507 of the Bankruptcy Code reads in part, as follows:(a)…