OPINION
RYMER, Circuit Judge:
This appeal involves a "double-breasted" operation where a non-union employer, Simas Floor Co., Inc., set up a union employer, M & M Installation, Inc. to handle union flooring work. The question is whether the non-union company, Simas Floor, is liable for withdrawal liability incurred by the union company, M & M Installation, pursuant to the Employee Retirement Income Security Act (ERISA), 29 U.S.C. § 1001 et...
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