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IN RE CALLAHAN

No. CIV.A. 1:03CV00116.

304 B.R. 743 (2004)

In re William E. CALLAHAN, Jr. William E. Callahan, Jr., Trustee, Appellant, v. UMWA 1992 Plan, Appellee.

United States Bankruptcy Court, W.D. Virginia, Abingdon Division.

February 11, 2004.

Attorney(s) appearing for the Case

William E. Callahan, Jr., Roanoke, VA, pro se.

Douglas Tod Stark, Magee, Foster, Goldstein & Sayers, Roanoke, VA, for Trustee.

John Ellsworth Kieffer, Bristol, VA, for Appellee.

Robert Tayloe Copeland, Copeland, Molinary & Bieger, Abingdon, VA, for Debtor.

Memorandum Opinion

GLEN M. WILLIAMS, Senior District Judge.

I. INTRODUCTION

This case is before the court on appeal from the decision of the United States Bankruptcy Court for the Western District of Virginia, (hereinafter, "Bankruptcy Court"). The Bankruptcy Court overruled the Trustee's objection to the administrative expenses claim filed by the United Mineworkers of America, (hereinafter, "UMWA"), 1992 Plan, and the Bankruptcy

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