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IN RE CARL E. SMITH, INC.

No. 03-22274.

360 B.R. 502 (2006)

In re CARL E. SMITH, INC., Debtor-in-Possession.

United States Bankruptcy Court, S.D. West Virginia.

April 10, 2006.

Attorney(s) appearing for the Case

Jennelle L. Harper, Hoyer, Hoyer & Smith, PLLC, Robinson & McElwee, Christopher S. Smith, David A. Hoyer, Stephen P. Hoyer, Charleston, WV, for Debtor.

MEMORANDUM OPINION AND ORDER SUSTAINING THE DEBTOR'S OBJECTION TO THE CLAIM OF CENTRAL STATES, SOUTH-EAST AND SOUTHWEST AREAS PENSION FUND

RONALD G. PEARSON, Bankruptcy Judge.

I. FACTUAL BACKGROUND

Carl E. Smith, Inc. ("CESI") filed a Chapter 11 Bankruptcy Petition in this Court on September 29, 2003. CESI was engaged exclusively in the pipeline construction business in the eastern part of the United States. CESI was a...

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