California Self-Insurers' Security Fund v. Lorber Industries

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• California Self-Insurers’ Security Fund claim was not an excise tax
• “The 12 Bankruptcy Code does not define ‘excise tax,’ and federal courts do not rely on state law 13 labels to determine which obligations qualify. Instead, courts engage in a functional 14 examination to determine if a government exaction is an excise tax.”

Source: CourtListener parenthetical corpus (CC0).