OPINION OF THE COURT
POGUE, Judge, Court of International Trade:
Obligated by two collective bargaining agreements with Teamsters Local 863 (the "Local"), Twin County Grocers, Inc. ("Twin"), a wholesale distributor of supermarket and related products which had become insolvent, incurred withdrawal liability in the amount of $9.3 million to the Local's multiemployer pension fund. The Board of Trustees of the pension fund ("Appellant") sought judgment against...
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