Injury is "Transaction" under BK Code says Court

The United States Court Of Appeals For The Ninth Circuit ruled last month that where an employer fails to carry workers' compensation insurance and subsequently files bankruptcy, that the date from which the 3 year non-dischargable period on an 'excise tax' runs from the date of the employee's injury. In Eric Deroche; Mary Deroche, Debtors, Appellants, vs. Arizona Industrial Commission, Appellee (No. 99-16058, 04/05/02) the employer failed to carry work comp insurance. An employee was injured and sought benefits. The Arizona 'Special Fund' provided benefits and sought reimbursement from the...