FRIEDMAN, Circuit Judge:
This is an appeal from a declaratory judgment of the United States District Court for the Southern District of New York that the appellant Park South Hotel Corporation and Park South Associates are jointly and severally liable for withdrawal liability payments under the Multiemployer Pension Plan Amendments Act of 1980 (MP-PAA), 29 U.S.C. § 1381 et seq. (1982). Park South Hotel Corp. v. New York Hotel Trades Council and Hotel...
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