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IN RE CF&I FABRICATORS OF UTAH, INC.

Nos. 94-4034 to 94-4036.

53 F.3d 1155 (1995)

In re CF&I FABRICATORS OF UTAH, INC., Debtor. UNITED STATES of America, Appellant, v. REORGANIZED CF&I FABRICATORS OF UTAH, INC., Reorganized Colorado & Utah Land Company, Reorganized Kansas Metals Company, Reorganized Albuquerque Metals Company, Reorganized Pueblo Metals Company, Reorganized Pueblo Railroad Service Company, Reorganized Denver Metals Company, Reorganized CF&I Fabricators of Colorado, Inc., Reorganized CF&I Steel Corporation, Reorganized The Colorado and Wyoming Railway Company, Appellees.

United States Court of Appeals, Tenth Circuit.

April 27, 1995.

Attorney(s) appearing for the Case

Gary D. Gray, Attorney, Tax Div., Dept. of Justice, Washington, DC (Loretta C. Argrett, Asst. Atty. Gen., Kenneth W. Rosenberg, Attorney, and Scott M. Matheson, Jr., U.S. Atty. for State of Utah, of counsel, with him on the briefs), for appellant.

Steven J. McCardell, LeBoeuf, Lamb, Greene & MacRae, Salt Lake City, UT (Stephen M. Tumblin and Kevin C. Marcoux, LeBoeuf, Lamb, Greene & MacRae, Salt Lake City, UT, and Frank Cummings, LeBoeuf, Lamb, Greene & MacRae, Washington, DC, with him on the brief), for appellees.

Before TACHA and HOLLOWAY, Circuit Judges, and BURRAGE, District Judge.

TACHA, Circuit Judge.

I. Background

CF & I Fabricators of Utah, Inc. and various related entities (collectively, "CF & I") sponsored two qualified pension plans established for the benefit of their employees and retirees. Under the plans, CF & I was obligated to make annual plan funding contributions. On September 15, 1990, CF & I failed to make a required $12.4 million plan funding payment for the year ending December 31, 1989. Two months...

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