MEMORANDUM DECISION
ROBERT J. WARD, District Judge.
Appellant Bodin Apparel, Inc. ("Bodin") appeals from an order entered February 11, 1985 by Judge Burton R. Lifland, Bankruptcy Court for the Southern District of New York, granting priority status to $32,964.98 of a claim totaling $224,137.68 for contributions due an employee benefit plan, the ILGWU Southeast Region Health and Welfare Fund (the "Fund"). In re Bodin Apparel Inc.,
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