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IN RE SULLIVAN SALES CORP.

Bankruptcy No. 88-11714 K.

146 B.R. 623 (1992)

In re SULLIVAN SALES CORP., Debtor.

United States Bankruptcy Court, W.D. New York.

October 9, 1992.

Attorney(s) appearing for the Case

Harold P. Bulan, Buffalo, N.Y., Trustee.

David W. Pelland, Pelland & Shockey, Syracuse, N.Y. and Philip I. Frankel, Rifken, Frankel, Greenman & Kline, P.C., Dewitt, N.Y., for Central New York Painters and Allied Trades Pension, Annuity and Health Trust Funds.

DECISION AND ORDER

INTRODUCTION

MICHAEL J. KAPLAN, Bankruptcy Judge.

The Central New York Painters & Allied Trades Trust Funds ("Funds") have applied under 11 U.S.C. § 507(a)(3) & (4) to have their claims for unpaid wages and benefits owed by Diversified Erectors (Diversified) considered to be priority claims in the bankruptcy of Diversified's parent corporation Sullivan Sales Corp. (Sullivan). Sullivan's Chapter 7 Trustee opposes...

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