KRUPANSKY, Circuit Judge.
This is an appeal by the Pension Benefit Guaranty Corp. (PBGC), the government corporation which administers employee pension plans when an employer terminates operations, from a decision of Chief Judge Wendell Miles of the Western District of Michigan which held that Heinicke Instruments Co. (Heinicke) did not control Puffer-Hubbard Products, Inc. (formerly known as Challenge Stamping and Porcelain Co.) at the time Puffer-Hubbard ceased...
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