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IN RE TENN-ERO CORP.

Bankruptcy Nos. 75-1520-HL, 75-1521-HL.

14 B.R. 884 (1981)

In re TENN-ERO CORPORATION, Avon Sole Company, Bankrupts. PENSION BENEFIT GUARANTY CORPORATION, Plaintiff, v. TENN-ERO CORPORATION, Avon Sole Company and Herbert C. Kahn, Trustee, Defendants. PENSION BENEFIT GUARANTY CORPORATION v. OUIMET CORPORATION, Ouimet Stay & Leather Company and Ouimet Welting Company.

United States Bankruptcy Court, D. Massachusetts.

October 15, 1981.

Attorney(s) appearing for the Case

Sidney Werlin, Boston, Mass., for trustee.

Herbert C. Kahn, Boston, Mass., trustee.

Friedman & Atherton, Richard G. Maloney, Maloney, Williams & Baer, P.C., Boston, Mass., for Ouimet Group.

Paul F. Ware, Goodwin, Proctor & Hoar, Boston, Mass., for PBGC.

MEMORANDUM ON REMAND

HAROLD LAVIEN, Bankruptcy Judge.

On remand of these proceedings, counsel have been given an opportunity to submit additional evidence and have all declined; they have submitted additional memoranda referencing previously filed briefs and pertinent portions of the record. The Court has examined the material submitted, reviewed the transcript and makes the following findings and rulings.

As a threshold issue1...

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