In Re Adcock Excavating, Inc.

MEMORANDUM AND ORDER

ROBERT L. EISEN, Bankruptcy Judge.

This matter is before the court on the debtors’ (Paving and Excavating) objection to claims for contributions to employee benefit plans filed in this Chapter 11 case by the Trustees of the Midwest Operating Engineers Fringe Benefit Funds (“Midwest”). The parties have agreed to submit the matter to the court and have filed the appropriate memoranda of law.

ISSUE

The court must determine whether the debtor ceased doing business prior to filing the Chapter 11 petitions so that the time period for priority claims must be measured from a date…