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IN RE McFARLIN'S INC.

Bankruptcy No. 82-20306.

46 B.R. 88 (1985)

In re McFARLIN'S INC., Debtor.

United States Bankruptcy Court, W.D. New York.

January 28, 1985.

Attorney(s) appearing for the Case

Siegel, Sommers & Schwartz by Lawrence C. Gottlieb, New York City, for creditor's committee.

Chamberlain, D'Amanda, Oppenheimer & Greenfield by Michael Harren, Rochester, N.Y., for Amalgamated Ins. Fund.

MEMORANDUM AND DECISION

EDWARD D. HAYES, Bankruptcy Judge.

The debtor, McFarlin's Inc., has objected to the claim of the Amalgamated Insurance Fund which is seeking a first priority as an expense of administration claim under 11 U.S.C. § 507(a)(1) for some $57,969.76. This claim arises from McFarlin's withdrawal liabilities as calculated pursuant to Subtitle E of ERISA 29 U.S.C. 1381 et seq., commonly, referred to as the Multiemployer Pension Plan Amendments...

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