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  5. 194 B.R. 914 (1996)
 

IN RE FREYMILLER TRUCKING, INC.

Bankruptcy No. 95-12095-BH.

194 B.R. 914 (1996)

In re FREYMILLER TRUCKING, INC., Debtor.

United States Bankruptcy Court, W.D. Oklahoma.

January 29, 1996.

Attorney(s) appearing for the Case

Judy Hamilton Morse, of Crowe & Dunlevy, Oklahoma City, Oklahoma for debtor.

Michael Primiano, Phoenix, Arizona for Industrial Commission of Arizona, Claimant.

MEMORANDUM OF DECISION AND ORDER SUSTAINING DEBTOR'S OBJECTION TO THE CLAIM OF THE INDUSTRIAL COMMISSION OF ARIZONA

RICHARD L. BOHANON, Bankruptcy Judge.

This contested matter concerns whether or not the claim of the Industrial Commission of Arizona qualifies for the Bankruptcy Code's tax priority. The answer requires that I define the noun "tax." One would think that this fundamental, unambiguous term was uniformly well defined in the...

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