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IN RE CROUTHAMEL POTATO CHIP CO.

Bankruptcy No. 79-01939G.

52 B.R. 43 (1985)

In re CROUTHAMEL POTATO CHIP COMPANY, Debtor.

United States Bankruptcy Court, E.D. Pennsylvania.

August 14, 1985.

Attorney(s) appearing for the Case

William A. Einhorn, Kent Cprek, Sagot & Jennings, Philadelphia, Pa., for Intern. Ass'n of Machinists and Aerospace Workers Local 1092 and Affected Employees.

Michael H. Reed, Barbara H. Sagar, Pepper, Hamilton & Scheetz, Philadelphia, Pa., for trustee Eugene C. DiCerbo.

Marvin Krasny, Adelman Lavine Krasny Gold & Levin, Philadelphia, Pa., for debtor Crouthamel Potato Chip Co.

Eugene C. DiCerbo, Melbourne, Fla., Trustee.

OPINION

EMIL F. GOLDHABER, Chief Judge:

On remand from the district court for additional findings of fact, the question is whether holiday pay allowable under a pre-petition collective bargaining agreement is an administrative expense under 11 U.S.C. § 507(a)(1)1 of the Bankruptcy Code ("the Code"). Based on our findings set forth below, we conclude that the holiday pay is not an administrative expense.

We summarize...

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