Legal Opinion

In Re Great Northeastern Lumber & Millwork Corporation

United States Bankruptcy Court, E.D. Pennsylvania

Decided September 5, 1986No. 19-10754PublishedCited by 16 opinions

1Opinion of the Court

OPINION

EMIL F. GOLDHABER, Chief Judge:

The question for decision is whether the debtor’s withdrawal liability under the Em ployee Retirement Income Security Act of 1974 (“ERISA”) 1 and the Multiemployer Pension Plan Amendments Act of 1980 (“MPPAA”) 2 is an administrative claim under 11 U.S.C. §§ 503(b)(1) or 507(a)(1) of the Bankruptcy Code (“the Code”). For the reason expressed below, we conclude that the withdrawal liability does not constitute an administrative claim.

The facts of this case are as follows: 3 The debtor and its employees were participating in a multiemployer pension plan…

2Cases cited12 opinions

  1. In Re Mammoth Mart, Inc., Debtor. Stanley Cramer v. Mammoth Mart, Inc.Court of Appeals for the First Circuit · 1976
  2. Nathanson v. National Labor Relations BoardSupreme Court of the United States · 1952
  3. Trustees of the Amalgamated Insurance Fund v. McFarlin's, Inc.Court of Appeals for the Second Circuit · 1986
  4. Joint Industry Board of Electrical Industry v. United StatesSupreme Court of the United States · 1968
  5. In Re Pulaski Highway Express, Inc.United States Bankruptcy Court, M.D. Tennessee · 1986

7 more not listed; retrieve them via the Exa API.

3Cited by16 opinions

  1. In Re Metro Transportation Co.United States Bankruptcy Court, E.D. Pennsylvania · 1990
  2. In Re Dieckhaus Stationers of King of Prussia, Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1987
  3. Pension Benefit Guaranty Corp. v. LTV Corp. (In Re Chateaugay Corp.)District Court, S.D. New York · 1988
  4. Fryman v. Sim Textile Co. (In Re Art Shirt Ltd.)United States Bankruptcy Court, E.D. Pennsylvania · 1987
  5. In Re T.D.M.A., Inc.United States Bankruptcy Court, E.D. Pennsylvania · 1986

11 more not listed; retrieve them via the Exa API.

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