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A-T-O, INC. v. PENSION BENEFIT GUARANTY CORP.

No. 78-3269.

634 F.2d 1013 (1980)

A-T-O, INC., Plaintiff-Appellee, v. PENSION BENEFIT GUARANTY CORPORATION, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided November 12, 1980.

Attorney(s) appearing for the Case

Henry Rose, Mitchell Strickler, Pension Benefit Guaranty Corp., James N. Dulcan, E. Calvin Golumbic, Wm. F. Hanrahan, Christine C. Nettesheim, Washington, D.C., William S. Kloepfer, U.S. Dept. of Labor, Cleveland, Ohio, for defendant-appellant.

William T. Smith, Calfee, Halter & Griswold, Cleveland, Ohio, for plaintiff-appellee.

Before MERRITT, BROWN and JONES, Circuit Judges.

NATHANIEL R. JONES, Circuit Judge.

On November 30, 1974, almost two months after the enactment of the Employee Retirement Income Security Act (ERISA),1 A-T-O, Inc. terminated the pension plan for its division, the Springfield Metallic Casket Co., Inc. A-T-O commenced this declaratory judgment action in an attempt to avoid liability to the Pension Benefit Guaranty Corporation (PBGC) according to Title IV of ERISA, § 1301 et seq...

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