In re Crouthamel Potato Chip Co.

OPINION

EMIL F. GOLDHABER, Chief Judge:

On remand from the district court for additional findings of fact, the question is whether holiday pay allowable under a pre-petition collective bargaining agreement is an administrative expense under 11 U.S.C. § 507(a)(1)1 of the Bankruptcy Code (“the Code”). Based on our findings set forth below, we conclude that the holiday pay is not an administrative expense.

We summarize our findings of fact as follows:2 The debtor filed a petition for reorganization under chapter 11 of the Code on October 16, 1979, although the case was converted to a chapter 7…