Opinion
No. 04-1136.
Argued: October 28, 2004.
Decided: March 24, 2005. Decided on Remand: September 29, 2006.
On Remand from the Supreme Court of the United States. (S.Ct. No. 05-128).
ARGUED: Margaret Mary Anderson, Lord, Bissell Brook, Chicago, Illinois, for Appellant. Richard McMaster Francis, Bowles, Rice, Mcdavid, Graff Love, P.L.L.C, Charleston, West Virginia, for Appellee. G. Eric Brunstad, Jr., Bingham McCutchen, L.L.P. for Amici Supporting Appellant. ON BRIEF: Hugh S. Balsam, Timothy S. McFadden, Lord, Bissell Brook, Chicago, Illinois, for Appellant. Heather G. Harlan, Bowles, Rice, Mcdavid, Graff Love, P.L.L.C, Charleston, West Virginia, for Appellee.
Before NIEMEYER, KING, and SHEDD, Circuit Judges.
Affirmed and remanded by published per curiam opinion.
OPINION
In our opinion dated March 24, 2005, we held that Zurich American's claim for un-paid workers' compensation insurance premiums was entitled to priority under 11 U.S.C. § 507(a)(4). See Howard Delivery Serv., Inc. v. Zurich Am. Ins. Co. (In re Howard Delivery Serv., Inc.), 403 F.3d 228 (4th Cir.2005). The Supreme Court reversed our judgment and remanded the case for further proceedings consistent with its opinion. Howard Delivery Serv., Inc. v. Zurich Am. Ins. Co., ___ U.S. ____, 126 S.Ct. 2105, 165 L.Ed.2d 110 (2006). For the reasons given by the Supreme Court, we now affirm the judgment of the district court denying priority under 11 U.S.C. § 507(a)(4) for Zurich American's claim for unpaid workers' compensation insurance premiums. See also Howard Delivery Serv., 403 F.3d at 241 (Niemeyer, J., dissenting). The case is remanded for further proceedings.
AFFIRMED AND REMANDED.