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<br />those claims should be disallowed as priority claims under 546(c) <br />and 503(b) of the Bankruptcy Code. <br />DATED this ~~ay of May, 1991. <br />LeBOEUF, IAMB, LEIBY ~ MacRAE <br />By: <br />Ra ph R. Mabey <br />Steven J. McCardell <br />Penrod W. Keith <br />1000 Kearns Building <br />136 South Main Street <br />Salt Lake City, Utah 84101 <br />Telephone: (801) 355-6900 <br />Frank Cummings . <br />Eunice L. Bumgardner <br />1333 New Hampshire Avenue, N.W. <br />Washington, DC 20036 <br />Telephone: (202) 457-7500 <br />Counsel for Debtors <br />Michael W. Coriden <br />CFSI Steel Corporation <br />225 Canal Street <br />P.O. Box 316 <br />Pueblo, Colorado 81002 <br />Telephone: (719) 561-7103 <br />In-House Counsel for Debtors <br />19 <br />