United States Bankruptcy Court, D. Massachusetts May 11, 1998, Bankruptcy No. 95-14807-CJK (In re New England Cartage Corp.)

MEMORANDUM OF DECISION ON TRUSTEE’S OBJECTIONS TO CLAIMS OF PENSION AND HWI FUNDS

CAROL J. KENNER, Chief Judge.

This memorandum addresses the issue of whether, in calculating the portion of a claim for provision of employee benefits that is entitled to priority under 11 U.S.C.