In Re: Owen George in Re: Deborah George, Debtors, Owen George Deborah George v. Uninsured Employers Fund Stephen J. Smith, Director of Industrial Relations Department of Industrial Relations State of California

361 F.3d 1157 In re: Owen GEORGE; In re: Deborah George, Debtors, Owen George; Deborah George, Plaintiffs-Appellants, v. Uninsured Employers Fund; Stephen J. Smith, Director of Industrial Relations; Department of Industrial Relations; State of California, Defendants-Appellees. No. 01-16293. United States Court of Appeals, Ninth Circuit. Argued and Submitted October 9, 2002. Filed March 18, 2004. COPYRIGHT MATERIAL OMITTED Michael E. Hansen, Sacramento, California, for the appellants. John A. Siqueiros, Department of Industrial Relations, Office of the Director-Legal Unit, Los Angeles, California, for the appellees. Appeal from the United States District Court for the Eastern District of California; William B. Shubb, District Judge, Presiding. D.C. No. CV-00-02754-WBS. Before: BALDOCK, * KLEINFELD, and RAWLINSON, Circuit Judges. KLEINFELD, Circuit Judge: 1 This is a bankruptcy case. The issue is whether the claim of the California Uninsured Employers Fund ("the Trust Fund") 1 against an employer who failed to purchase workers' compensation insurance is an "excise tax." Facts 2 Owen and Deborah George petitioned for bankruptcy under Chapter 7 on October 20, 1998, and obtained a…