Page 219
298 F.3d 219 (3rd Cir. 2002)
In re HECHINGER INVESTMENT COMPANY OF DELAWARE, Debtor.
Former Employees of Builders Square Retail Stores
v.
Hechinger Investment Company of Delaware, Patricia A. Staiano, Trustee.
Edmund Adams, Vera L. Addison, Paul Ambrose, Mary Jo-Andrews, Kok Ang, Richard C. Athey, Chris Ausse, Carl F. Baker, William C. Barnes, Sharon Baum, Lois J. Bednarski, William F. Behl, Janet E. Bell, J. Brian Bird, Cheryl Blackburn, Denise Booker, Ruth A. Borling, Carol Ann Bosley, Myra Bowyer, Wallace E. Boykin Jr., Jim Brearley, Richard Brimer, Yvonne D. Brooks, Shari L. Brown, John H. Brown, William Brundies, Ella Ruth Bryant, Daniel Bucel, Blanche Bulley, Kathleen Bush, Charles Cahlik, Jeffery S. Cajka, Ronald T. Caldwell, Dianne Calloway, Chester A. Capron III, Kevin L. Carpenter, James Caswell, Sandra Cicak, Bradley Clark, Thomas A. Clay, Mary Jo Cleary, William Cogar, Tricia L. Cole, Stephanie Covington, Wanda Cruz, Linda Csensich, Kenneth E. Curtis, Karen Cusano, Michael J. D'Onofrio, Yvonne Dagy, Sabrina Davis, Richard C. Davis, Richard R. DeJean, Eugene DeMarco, Susan L. Dennison, Arthur J. Derk, Martin Disque, Virginia Donnnenwirth, Margaret Drechney, Michael E. Dubay, Thomas P. Dudley, Thomas E. Dumski, Clarence Eacott, Barbara L. Erwin, Jeffrey F. Evans, Daniel W. Fava Jr., Sandra Fazzini, Debbie Felix, Kenneth M. Ferrence, Carl P. Fetsko, Lori A. Fetsko, Michael W. Fletcher, Gary W. Flint, Matt Forkapa, Karen E. Foster, Troy K. Fowler, Donald E. Fowler, Jennifer J. Frank, Robert W. Frazier, Kathleen Frederick, Patricia Galderio, Daniel E. Gallagher, David A. Gansel, John R. Gardner, Brenda C. Getz, Bonnie K. Gorski, James P. Gourley, Sandra L. Grace, Robyn C. Green, David D. Gregory, Sharon Grimm, Vivian Grimsley, Debra Gullickson, Joann M. Hale, Joseph L. Hall Sr., James L. Harris, John F. Hausen, Donna Hazelip, Kenneth R. Heizer, Dale A. Heppner, David Hercules, John J. Hereshko, Tracy Hill, Patricia A. Holt, Imre Horvath, Kim Hricko, Dana M. Hudson, Donna J. Huelsman, William S. Hundsdorf, Todd L. Huston, Peggy A. Huwig, Michael Kelly Irwin, Tracy Jablonske, Frederick Jacobs, Nancy J. Jessel, Madelyn Johanyak, Marlene Johns, George F. Johns, Ralph Johnson, William L. Jones, Ronald W. Kammer, Thomas P. Kanesky, Marie T. Kerg, Thomas Kilroy, Gerald O. King, Melissa Kinsinger, Gloria Kinzig, John Kirby, Alice M. Kissner, LeRoy N. Kline, Richard L. Klotz III, Francis M. Kovach Jr., Clarence J. Krejci, Cynthia C. Lacek, Kirk W. Lambert, Joseph E. Lamp, Bob Largent, Patricia A. Latshaw, Grover E. Lawrence, Frank D. Leatherman, Roselynn Leone, Wayne E. Lindblom, Devon D. Logan, Mark Logan, Vickie L. Lohr, Samuel Lopez, Lourdes Lopez, Marc Madden, Debra A. Magpoc, Mary Kay Maihle, Fred Martz, Terrie Mast, Sharon Mauro, Frederick McCloud, Michael G. McConnell, Norman E. McFeeders, Robert C. Mehaffie, Sharon A. Meredith, Lana L. Mieyal, Vincent Miller, Richard Miller, LaDonna Miller, Patricia A. Millman, John L. Minute, Laverne K. Miozzi, Patricia Mitchell, Ann Moody, Michelle K. Morgan, Alan R. Moriarty, Cathy J. Moulin, Steven W. Murray, Mark R. Muska, Phillip E. Nelson, Kenneth P. Nemeth, Marlin Nester, Lori Nimnicht, Joseph H. O'Neill, Karen M. Oakley, Marcia E. Orr, Charles R. Owens, Roger E. Paden, Harold L. Pair, Albert Parker, Marilyn J. Parks, Pravin A. Patel, Terry L. Peoples, Lisa Pettit, Holly K. Phipps, Kenneth Phipps, Robert H. Pierson, Gregory J. Plasity, Joanne M. Pratt, Cheryl Priebe, Margaret A. Pullin, Thomas D. Purtell, Maxine Rak, Jeffrey E. Randall, Brittany E. Reed, Kathy L. Reed, Jeff Reed, Lance Reep, Debra V. Rhoad, Betty J. Riley, Thomas R. Rister, Angus R. Robinson, Jerry L. Rose, Daniel J. Ross, Scott Roten, Robin Roy, Debra Rumbaugh, Linda L. Runchey, Theresa E. Sabatino, Peggy Sawyers, Willie J. Scott, Daniel A. Sedlak, Patrick V. Seymour, Christopher Shane, Seth Sherban, Joseph A. Sherbert Jr., Geraldine Shukait, Robert Sines, Barbara A. Slade, Steve Smith, Larry Smith, Elaine T. Snider, Theodore J. Snyder, Charity A. Spicer, James Staats, Michael J. Stauder, Sharlene Stevens, Shirley H. Stewart, Mark Stoughton, Barbara J. Stoughton, Norman J. Suplicki, Linda M. Swihart, Lynette Szymczyk, Darrell Tarver, Andrew S. Taylor, Patricia Taylor, Valerie A. Terry, Debra S. Thomas, Eric Thompson, Gary G. Tichy, Paul T. Tinch, Erik Toth, Nicolinna Travaglini, Roger Tubbs Jr., Patricia A. Turley, Judith M. Tyree, Kim VanBlaricum, Frank Villwock, Louise Walunis, Michael T. Ward, Donald Watson, Brian D. Watts, Susan Wendling, Lora R. Wheeler, Julie Wiencek, Gladys M. Wilders, Williams Williams, James W. Willis, Joseph P. Wilson, Brian C. Winland, John Yencho, Danena Young, Jimmie D. Young,
[*]
Appellants.
No. 01-2018.
United States Court of Appeals, Third Circuit
July 25, 2002
Argued: March 5, 2002.
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Brain E. O'Connor (Argued), Julie O. Veit, Willkie Farr & Gallagher, New York City, Deborah E. Spivack, Mark D. Collins, Richards, Layton & Finger, P.A., Wilmington, DE, for appellee.
Lawrence E. Oscar, Alan S. Kopit, Julie K. Zurn (Argued), Hahn Loeser & Parks, LLP, Cleveland, OH, Robert D. Gary, Thomas R. Theado, Thomas A. Downie, Gary, Naegele & Theado, Lorain, OH, Morton Branzburgh, Klehr Harrison Harvey, Branzburgh & Ellers, LLP, Philadelphia, PA, Steven K. Kortanek, Klehr Harrison Harvey, Branzburgh & Ellers, LLP, Wilmington, DE, for appellants.
Before: ALITO, RENDELL, and HALL, Circuit Judges.
OPINION
ALITO, Circuit Judge.
In this bankruptcy appeal, former employees of Hechinger Investment Company and related entities ("Hechinger") contest an order under which certain employee benefits are treated as administrative expenses only to the extent that they are attributable to employment services performed after Hechinger filed for relief under Chapter 11 of the Bankruptcy Code. For the reasons stated below, we affirm the order of the District Court.
I.
Hechinger operated 206 general home improvement stores under a...
