In Re: HOWARD DELIVERY SERVICE, INCORPORATED v.  Zurich American Insurance Company

PUBLISHED
UNITED STATES COURT OF APPEALS
FOR THE FOURTH CIRCUIT
 In Re: HOWARD DELIVERY SERVICE,
INCORPORATED,
Debtor.
HOWARD DELIVERY SERVICE,
INCORPORATED,
Debtor-Appellee,
v.
No. 04-1136  ZURICH AMERICAN INSURANCE
COMPANY,
Movant-Appellant.
AMERICAN HOME ASSURANCE
COMPANY; HARTFORD FIRE INSURANCE
COMPANY; THE TRAVELERS INDEMNITY
COMPANY,
Amici Supporting Appellant. 
On Remand from the
Supreme Court of the United States.
(S. Ct. No. 05-128)
Argued: October 28, 2004
Decided: March 24, 2005
Decided on Remand: September 29, 2006
Before NIEMEYER, KING, and SHEDD, Circuit Judges.

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Affirmed and remanded by published per curiam opinion.
COUNSEL
ARGUED: Margaret Mary Anderson, LORD, BISSELL & BROOK,
Chicago, Illinois, for Appellant. Richard McMaster Francis,
BOWLES, RICE, MCDAVID, GRAFF & LOVE, P.L.L.C., Charles-
ton, 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., Charles-
ton, West Virginia, for Appellee.
OPINION
PER CURIAM:
In our opinion dated March 24, 2005, we held that Zurich Ameri-
can’s claim for unpaid 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., No. 05-128 (U.S. June 15, 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., dissent-
ing). The case is remanded for further proceedings.
AFFIRMED AND REMANDED
2 IN RE: HOWARD DELIVERY SERVICE, INC.

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