IRVING, District Judge.
This action was brought in June, 1982, by the Pension Benefit Guaranty Corporation (hereafter referred to as "PBGC"). PBGC alleges that the defendants, Center City Motors, Inc., Center City Leasing, Inc., Warren L. Swink, and Zola Beth Swink, are liable to PBGC under the provisions of the Employment Retirement Income Security Act, 29 U.S.C. §§ 1001-1461 (1976 & Supp. 1980) (hereafter referred to as "ERISA"). Specifically, PBGC...
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