In The Matter Of Pacific Far East Line, Inc., Debtor

713 F.2d 476 In the Matter of PACIFIC FAR EAST LINE, INC., a Delaware corporation, Debtor. Frederick S. WYLE, Trustee in Bankruptcy of Pacific Far East Line, Inc., Plaintiff-Appellant, v. PACIFIC MARITIME ASSOCIATION, et al., Defendants-Appellees. No. 82-4039. United States Court of Appeals, Ninth Circuit. Argued and Submitted April 11, 1983. Decided Aug. 16, 1983. Jan T. Chilton, Severson, Werson, Berke & Melchior, San Francisco, Cal., for plaintiff-appellant. Charles C. Ivie, Gibson, Dunn & Crutcher, Los Angeles, Cal., for defendants-appellees. Appeal from the United States District Court for the Northern District of California. Before WISDOM, * SCHROEDER, and BOOCHEVER, Circuit Judges. SCHROEDER, Circuit Judge. 1 This case requires us to interpret section 64(a)(1) of the old Bankruptcy Act, 11 U.S.C. § 104 (a)(1) (1976) (repealed 1978) which governed the priority of claims. 1 The narrow question on appeal is whether the district court erred in upholding the determination of the bankruptcy court that all of a $3,108,000 payment by the trustee in bankruptcy, Frederick S. Wyle, to Pacific Maritime Association (PMA) for employee benefit plans could be attributed to…