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UNITED STATES v. REORGANIZED CF&I FABRICATORS OF UTAH, INC.

No. 95-325.

518 U.S. 213 (1996)

116 S.Ct. 2106

135 L.Ed.2d 506

UNITED STATES v. REORGANIZED CF&I FABRICATORS OF UTAH, INC., et al.

Supreme Court of United States.

Decided June 20, 1996.

Attorney(s) appearing for the Case

Kent L. Jones argued the cause for the United States. With him on the briefs were Solicitor General Days, Assistant Attorney General Argrett, Deputy Solicitor General Wallace, Gary D. Gray, and Kenneth W. Rosenberg.

Steven J. McCardell argued the cause for respondents. With him on the brief were Stephen M. Tumblin and Frank Cummings.*

Justice Souter delivered the opinion of the Court.†

This case presents two questions affecting the priority of an unsecured claim in bankruptcy to collect an exaction under 26 U. S. C. § 4971(a), requiring a payment to the Internal Revenue Service equal to 10 percent of any accumulated funding deficiency of certain pension plans: first, whether the exaction is an "excise tax" for purposes of 11 U. S. C. § 507(a)(7)(E)...

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