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IN RE MANSFIELD TIRE & RUBBER CO.

No. 90-4103.

942 F.2d 1055 (1991)

In re The MANSFIELD TIRE & RUBBER COMPANY, Debtor. UNITED STATES of America, Plaintiff-Appellant, v. The MANSFIELD TIRE & RUBBER COMPANY, Defendant, Samuel Krugliak, Trustee; Richard L. Phillips, Trustee, Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided August 28, 1991.

Attorney(s) appearing for the Case

Gary R. Allen, Acting Chief (briefed), Gary D. Gray, Kenneth W. Rosenberg (argued), U.S. Dept. of Justice, Appellate Section, Tax Div., Washington, D.C. for U.S.

David L. Simiele, Krugliak, Wilkins, Griffiths & Dougherty, Canton, Ohio, H. Jeffrey Schwartz (briefed), Jeremy Gilman (argued), Benesch, Friedlander, Coplan & Aronoff, Cleveland, Ohio, for defendants-appellees.

Before KENNEDY and JONES, Circuit Judges, and GIBSON, Chief District Judge.

KENNEDY, Circuit Judge.

In this case we are called upon to determine the priority to be afforded under the Bankruptcy Code to federal pension excise tax claims which have been challenged by the trustees.

In 1979, debtors Mansfield Tire and Rubber Company, Pennsylvania Tire and Rubber Company of Mississippi, Inc., and Pennsylvania Tire Company filed petitions for relief under chapter 11 of the United States Bankruptcy Code of 1978, Title 11 U.S.C. The United...

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