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IN RE SUNARHAUSERMAN, INC.

No. 96-3665.

126 F.3d 811 (1997)

In re: SUNARHAUSERMAN, INC. and Hauserman, Inc., Debtors. PENSION BENEFIT GUARANTY CORPORATION, Appellant, v. SUNARHAUSERMAN, INC. and Hauserman, Inc., Appellees.

United States Court of Appeals, Sixth Circuit.

Decided September 25, 1997.

Attorney(s) appearing for the Case

Arthur I. Harris, Asst. U.S. Atty. (briefed), Office of the U.S. Attorney, Cleveland, OH, Israel Goldowitz, William G. Beyer (briefed), Nathaniel Rayle (argued and briefed), James J. Keightley (briefed), Susan E. Birenbaum (briefed), Pension Benefit Guaranty Corporation, Office of the General Counsel, Washington, DC, for Appellant.

Jerome Leiken (briefed), Marvin A. Sicherman (argued), Dettelbach, Sicherman & Baumgart, Cleveland, OH, for Appellees.

Before: MARTIN, Chief Judge, KENNEDY and BOGGS, Circuit Judges.

MARTIN, C.J., delivered the opinion of the court, in which BOGGS, J., joined. KENNEDY, J. (pp. 821-23), delivered a separate dissenting opinion.

BOYCE F. MARTIN, Jr., Chief Judge.

The Pension Benefit Guaranty Corporation appeals the district court's order holding that less than the entire amount of the Hauserman, Inc. Salaried Employees' Retirement Income Trust and Plan's claim for unpaid minimum funding contributions accruing post-petition was entitled to...

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