Legal Opinion
Pension Benefit Guaranty Corp. v. CF&I Fabricators of Utah, Inc. (In Re CF&I Fabricators of Utah, Inc.)
Court of Appeals for the Tenth Circuit
Decided August 3, 1998No. 97-4121, 97-4122PublishedCited by 3 opinions
1Opinion of the Court
JOHN C. PORFILIO, Circuit Judge.
In this appeal we are asked to determine whether claims for a Chapter 11 debtor’s minimum contributions to an employee pension plan are entitled to tax or administrative priority in bankruptcy. In addition, we must determine which valuation method should be used to calculate the present value of unfunded benefit liabilities owed by CF&I Steel Corporation and its subsidiaries (CF&I), Ap-pellees-Debtors in this case.
This inquiry comes to us because of a conflict between provisions of the Employee Retirement Income Security Act (ERISA) and the Bankruptcy Code.…
2Cases cited19 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Batterton v. FrancisSupreme Court of the United States · 1977
- Reading Co. v. BrownSupreme Court of the United States · 1968
- New Jersey v. AndersonSupreme Court of the United States · 1906
- United States v. Reorganized CF&I Fabricators of Utah, Inc.Supreme Court of the United States · 1996
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3Cited by3 opinions
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- In Re: Cf&i Fabricators of Utah, Inc., Reorganized Debtors. Pension Benefit Guaranty Corporation v. Cf&i Fabricators of Utah, Inc. Colorado & Utah Land Company Kansas Metals Company Albuquerque Metals Company Pueblo Metals Company Denver Metals Company Pueblo Railroad Service Company Cf&i Fabricators of Colorado, Inc. Cf&i Steel Corporation Colorado & Wyoming Railway Company Unsecured Creditors Committee United Steelworkers of America Afl-Cio-Clc William J. Westmark, Trustee of the Colorado & Wyoming Railway Company, in Re: Cf&i Fabricators of Utah, Inc., Reorganized Debtors. Pension Benefit Guaranty Corporation v. Cf&i Fabricators of Utah, Inc. Colorado & Utah Land Company Kansas Metals Company Albuquerque Metals Company Pueblo Metals Company Denver Metals Company Pueblo Railroad Service Company Cf&i Fabricators of Colorado, Inc. Colorado & Wyoming Railway CompanyCourt of Appeals for the Tenth Circuit · 1998