OPINION OF THE COURT
ALDISERT, Chief Judge.
This appeal presents a question under federal pension laws and requires us to decide whether the district court properly held that the appellant corporation, Sentinel Electronics, Inc., was a member of a controlled group with Barker & Williamson, Inc. ("B & W"). B & W had ceased operations and defaulted on its payments to a pension fund. The district court held that Sentinel was a member of a controlled...
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