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COLUMBIA PACKING CO. v. PENSION BEN. GUAR. CORP.

Civ. No. 85-2241-C.

81 B.R. 205 (1988)

COLUMBIA PACKING COMPANY, Appellant, v. PENSION BENEFIT GUARANTY CORPORATION, Appellee.

United States District Court, D. Massachusetts.

January 6, 1988.

Attorney(s) appearing for the Case

Richard E. Mikels, P.C., Whitton E. Norris III, Peabody & Brown, Boston, Mass., for appellant.

Angela Arnett, General Counsel, Pension Ben. Guar. Corp., Legal Dept., Washington, D.C., for appellee.

MEMORANDUM

CAFFREY, Senior District Judge.

This matter is before the Court on an appeal from the decision of the Bankruptcy Court allowing certain claims by the Pension Benefit Guarantee Corporation as priority claims under 11 U.S.C. §§ 507(a)(1), (4). Both parties contest the Bankruptcy Court's decision. The issue on appeal is how much of the debtor's annual contribution to a funded employee pension plan should be accorded priority status under...

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