# Howard Delivery Service, Inc. v. Zurich American Insurance (In Re Howard Delivery Service, Inc.)

> Court of Appeals for the Fourth Circuit · March 24, 2005 · 403 F.3d 228

URL: https://www.frixlaw.com/law-library/cases/9813348

## Case

- **Full name:** In Re: HOWARD DELIVERY SERVICE, INCORPORATED, Debtor. Howard Delivery Service, Incorporated, Debtor-Appellee, v. Zurich American Insurance Company, Movant-Appellant. American Home Assurance Company; Hartford Fire Insurance Company; The Travelers Indemnity Company, Amici Supporting Appellant
- **Court:** Court of Appeals for the Fourth Circuit
- **Decided:** March 24, 2005
- **Citations:** 403 F.3d 228
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Niemeyer, King, Shedd
- **Cited by:** 1 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9813348

## Opinion text

Reversed and remanded by published per curiam opinion. Judge KING wrote an opinion concurring in the judgment, Judge SHEDD wrote an opinion concurring in the judgment, and Judge NIEMEYER wrote an opinion dissenting from the judgment.
OPINION
PER CURIAM:
This appeal presents the question of whether the claim made by Zurich American Insurance Company against the estate of the debtor, Howard Delivery Service, Inc., for unpaid workers’ compensation insurance premiums is to be given priority by reason of § 507(a)(4) of the Bankruptcy Code. The court holds that Zurich’s claim is entitled to priority under § 507(a)(4) and therefore reverses the decision of the district court and remands the case for such further proceedings as may be appropriate.
REVERSED AND REMANDED

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9813348. Public record. Not legal advice.