Court Opinion

ID: 9813357
Source: CourtListenerOpinion
Date Created: 2023-08-31 23:00:56.816828+00
Date Added: 2024-06-11T15:28:27.010117
License: Public Domain

*194WILSON, District Judge,
concurring:
I concur in the court’s judgment, and I concur in the court’s opinion that under Howard Delivery, Great West is entitled to priority status for its claim against J.G. Furniture. However, while I reject appellant’s argument that J.G. Furniture’s obligation did not arise from “services rendered” within 180 days of the bankruptcy filing because J.G. Furniture had no employees during that time period, I do not reject this argument on its underlying merits. Rather, I reject the argument because I believe that Howard Delivery’s, reasoning that the “services rendered” language of § 507(a)(4) contemplates services rendered either by an employee or by an insurance company precludes it.