In re: CF&I FABRICATORS OF UTAH, INC., et al., Reorganized Debtors.
PENSION BENEFIT GUARANTY CORPORATION, Appellant,
v.
CF&I FABRICATORS OF UTAH, INC.; Colorado & Utah Land Company; Kansas Metals Company; Albuquerque Metals Company; Pueblo Metals Company; Denver Metals Company; Pueblo Railroad Service Company; CF&I Fabricators of Colorado, Inc.; CF&I Steel Corporation; Colorado & Wyoming Railway Company; Unsecured Creditors Committee; United Steelworkers of America AFL-CIO-CLC; William J. Westmark, Trustee of the Colorado & Wyoming Railway Company, Appellees.
In re: CF&I FABRICATORS OF UTAH, INC., et al., Reorganized Debtors.
PENSION BENEFIT GUARANTY CORPORATION, Appellant,
v.
CF&I FABRICATORS OF UTAH, INC.; Colorado & Utah Land Company; Kansas Metals Company; Albuquerque Metals Company; Pueblo Metals Company; Denver Metals Company; Pueblo Railroad Service Company; CF&I Fabricators of Colorado, Inc.; Colorado & Wyoming Railway Company, Appellees.
United States Court of Appeals, Tenth Circuit.https://leagle.com/images/logo.png
August 3, 1998.
August 3, 1998.
Attorney(s) appearing for the Case
Susan E. Birenbaum (James J. Keightley, General Counsel; William G. Beyer, Deputy General Counsel; Israel Goldowitz, Assistant General Counsel; Garth D. Wilson, Attorney; Nathaniel Rayle, Attorney; and Kenneth J. Cooper, Attorney, Pension Benefit Guaranty Corporation, Office of the General Counsel, Washington, DC; and Charles G. Cole, Steptoe & Johnson, L.L.P., Washington, DC, with her on the briefs), Assistant General Counsel, Pension Benefit Guaranty Corporation, Washington, DC, for Appellant.
Frank Cummings (Steven J. McCardell, LeBoeuf, Lamb, Greene & MacRae, L.L.P., Salt Lake City, Utah; Weston L. Harris and Steven T. Waterman, Ray, Quinney & Nebeker, Salt Lake City, Utah; Joseph E. O'Leary and Scott A. Faust, Choate, Hall & Stewart, Boston, Massachusetts, with him on the briefs), LeBoeuf, Lamb, Greene & MacRae, L.L.P., Washington, DC, for Appellees Reorganized CF&I Fabricators of Utah, Inc., et al.
Richard M. Seltzer (Ann E. O'Shea, Richard A. Brook, and Mimi Hart, Cohen, Weiss and Simon, New York City; Carl B. Frankel and Paul Whitehead, United Steelworkers of America AFL-CIO-CLC, Pittsburgh, Pennsylvania, with him on the briefs), Cohen, Weiss and Simon, New York City, for Appellee United Steelworkers of America AFL-CIO-CLC.
Before PORFILIO, MCKAY, and TACHA, Circuit Judges.
United States Court of Appeals, Tenth Circuit.
JOHN C. PORFILIO, Circuit Judge.
In this appeal we are asked to determine whether claims for a Chapter 11 debtor's minimum contributions to an employee pension plan are entitled to tax or administrative priority in bankruptcy. In addition, we must determine which valuation method should be used to calculate the present value of unfunded benefit liabilities owed by CF&I Steel Corporation and its subsidiaries (CF&I), Appellees-Debtors in this case.
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