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IN RE CRAFTS PRECISION INDUSTRIES, INC.

BAP Nos. MB 99-015, MB 99-016.

244 B.R. 178 (2000)

In re CRAFTS PRECISION INDUSTRIES, INC., Debtor. Crafts Precision Industries, Inc., Plaintiff-Appellant and Appellee, v. U.S. Healthcare, Inc., Defendant-Appellee and Appellant.

United States Bankruptcy Appellate Panel of the First Circuit.

February 9, 2000.

Attorney(s) appearing for the Case

James E. Howard, Boston MA, for appellant and appellee Crafts Precision Industries, Inc.

David C. Fixler, Rubin and Rudman L.L.P., Boston, MA, for appellee and appellant U.S. Healthcare, Inc.

Before LAMOUTTE, VAUGHN and CARLO, U.S. Bankruptcy Judges.

PER CURIAM.

Crafts Precision Industries, Inc. ("Crafts") and U.S. Healthcare, Inc. ("USH") both challenge an Order issued by the United States Bankruptcy Court granting, in part, a motion for summary judgment filed by USH. Crafts argues that the court erred in concluding that vacation pay, accrued more than 90 days before the date of the filing of the debtor's petition in bankruptcy, should not be considered a priority under 11 U.S.C. § 507(a)(4). USH argues...

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