DISCLAIMER:  The following unofficial case summaries are prepared by the clerk's office
                        as a courtesy to the reader. They are not part of the opinion of the court.

046010P.pdf   07/12/2004  Trism Trustees  v.  IRS
   U.S. Court of Appeals Case No:  04-6010
   Western District of Missouri   
   Bankruptcy Appellate Panel. Bankruptcy court did not err in 
   classifying the IRS's claim arising out of an obligation imposed under 26 
   U.S.C. Sec. 4481 as an excise tax entitled to priority treatment under 11 
   U.S.C. Sec. 507(a)(8)(E). Chief Judge Kressel concurring. 
   [PUBLISHED] [Schermer, Author, with Kressel, Chief Judge and 
   Mahoney, Bankruptcy Appellate Panel Judge]