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  5. 177 B.R. 176 (1995)
 

IN RE CHATEAUGAY CORPORATION

Bankruptcy Nos. 86 B 11270 (BRL) to 86 B 11334 (BRL), 86 B 11402 (BRL) and 86 B 11464 (BRL). Nos. 93 Civ. 4726 (RPP), 93 Civ. 4964 (RPP) and 93 Civ. 5787 (RPP).

177 B.R. 176 (1995)

In re CHATEAUGAY CORPORATION, Reomar, Inc., The LTV Corporation, et al., Debtors.

United States District Court, S.D. New York.

January 13, 1995.

Attorney(s) appearing for the Case

Gibson, Dunn & Crutcher by Mitchell A. Karlan, James P. Ricciardi, Robin L. Baker, New York City, for appellant Aetna Cas. & Sur. Co.

Kaye, Scholer, Rierman, Hays & Handler by Michael J. Crames, Edmund M. Emrich, New York City, for appellees Chateaugay Corp., et al.

Seward & Kissel by M. William Munno, New York City, for appellees LTV.

OPINION AND ORDER

ROBERT P. PATTERSON, Jr., District Judge.

Appellant, The Aetna Casualty and Surety Company ("Aetna") appeals three separate orders of the Bankruptcy Court: (1) the May 14, 1993 order, issued by Bankruptcy Judge Conrad, denying administrative expense priority and excise tax priority to Aetna's claims for $38 million of workers' compensation payments it made to workers' compensation funds of various states upon the default of various of the...

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