In re: Trism, Inc., Debtor; Trustees of the Trism Liquidating Trust, Appellant, v. Internal Revenue Service, Appellee., United States Court of Appeals FOR THE EIGHTH CIRCUIT, No. 04-2952, April 21, 2005

In re: Trism, Inc., Debtor; Trustees of the Trism Liquidating Trust, Appellant, v. Internal Revenue Service, Appellee.

United States Court of Appeals FOR THE EIGHTH CIRCUIT

No. 04-2952

April 21, 2005

Unpublished Opinion

Appeal from the United States Bankruptcy Appellate Panel.

[UNPUBLISHED]

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Submitted: April 13, 2005

Filed: April 21, 2005

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Before LOKEN, Chief Judge, FAGG and BYE, Circuit Judges.

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PER CURIAM.

Trism, Inc., an interstate trucking company, filed for bankruptcy under Chapter 11. The Internal Revenue Service (IRS) filed a claim for unpaid assessments on Trism's operation of heavy motor vehicles on the highways. See 26 U.S.C. ╖ 4481. Trism objected to the claim's priority classification, then confirmed a liquidating plan assigning authority to liquidate claim objections to the Trustees. After a hearing, the bankruptcy court decided the monetary obligation imposed by ╖ 4481 was an excise tax on a transaction entitled to priority under 11 U.S.C. ╖ 507(a)(8)(E) (granting priority to unsecured governmental claims for an "excise tax" on a "transaction"). The Bankruptcy Appellate Panel affirmed. In re Trism , 311 B.R. 509 (B.A.P. 8 ^th Cir. 2004). The Trustees appeal arguing the bankruptcy court and BAP erroneously concluded the charges were a tax, rather than a user fee, and erroneously found a transaction had occurred. Having carefully reviewed the record, the briefs, and the applicable law, we conclude the bankruptcy court and BAP correctly decided the case. The obligation imposed by ╖ 4481 is a tax, not a fee. Id . at 513-16. Further, the obligation is an excise tax on a transaction. Id . at 516-17. Because we have nothing to add to the BAP's explanation, we summarily affirm. See 8 ^th Cir. R. 47B.

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