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IN RE BETHLEHEM STEEL CORP.

Docket No. 06-1478-bk.

479 F.3d 167 (2007)

In re BETHLEHEM STEEL CORPORATION. John P. Supplee, Appellant, v. Bethlehem Steel Corporation, Debtor-Appellee.

United States Court of Appeals, Second Circuit.

Decided: March 2, 2007.

Attorney(s) appearing for the Case

Douglas L. Furth (Andrea B. Schwartz, on the brief), Golenbock Eiseman Assor Bell & Peskoe LLP, New York, NY, for appellant.

Mark. A. Jacoby, Weil Gotshal & Manges LLP, New York, NY, for debtor-appellee.

Before KEARSE and SOTOMAYOR, Circuit Judges, and CEDARBAUM, District Judge.

SOTOMAYOR, Circuit Judge.

Appellant John P. Supplee, whose employment was terminated without cause by debtor-appellee Bethlehem Steel Corporation ("BSC") during the pendency of BSC's Chapter 11 bankruptcy proceedings, asserts that a portion of the early retirement benefits due him under two BSC retirement plans should be recognized as an administrative claim on BSC's estate. Specifically, he contends that the two plans' early retirement penalties, which in his view...

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