BURTON R. LIFLAND, Bankruptcy Judge.
The debtor in this proceeding, Pittston Stevedoring Corporation ("Pittston"), filed a petition for reorganization under Chapter 11 of the Bankruptcy Reform Act of 1978 ("the Code"). A creditor, The Fringe Benefit Escrow Fund ("FBEF"), is claiming that contributions to an employee benefit plan, which Pittston admits it owes to the FBEF, should be granted priority status under Section 507 of the Code. Under Section 507(a)(4) of the...
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