Pension Benefit Guaranty Corp. v. Ouimet Corp. (In Re Tenn-Ero Corp.)

ORDER

TAURO, District Judge.

Three sets of objections to the October 15, 1981 Memorandum on Remand and Judgment order, 14 B.R. 884, of the bankruptcy judge, acting as master in this case, were the subject of comprehensive briefs and a May 24, 1982 hearing before this court. Having considered all of the various objections raised, and the arguments addressed to those objections, the court makes findings and conclusions as follows:

1. The master’s use of December 31, 1974 as the asset valuation date for determining the statutory net worths of the various companies in these proceedings is affirmed.…