Citation Codes Equivalent Citations citation codes Docket Number Bankruptcy No. 82-00187G. Attorney(S) Virginia R. Powel, Asst. U.S. Atty., Philadelphia, Pa., Valerie R. Dinkins, Pension Benefit Guar. Corp., Legal Dept., Washington, D.C., for Pension Benefit Guar. Corp. Donald M. Collins, David C. Corujo, Stradley, Ronon, Stevens Young, Philadelphia, Pa., for movant/trustee Fred Zimmerman. Fred Zimmerman, Pennsauken, N.J., trustee. Leon S. Forman, Blank, Rome, Comisky McCauley, Philadelphia, Pa., for debtor Divco Philadelphia Sales Corp., t/a Penn Franklin Oil Co. and Harrisburg Truck Center. Acts Labor — Liability — Employee Retirement Income Security Program — Plan Termination Insurance — Lien For Liability Labor — Regulatory Provisions — Employee Retirement Income Security Program — Protection Of Employee Benefit Rights — Funding — Minimum Funding Standards See more information ... Smart Summary Please sign up to generate summary. In re DIVCO PHILADELPHIA SALES CORP. also t/a Penn Franklin Oil Company and as Harrisburg Truck Center, Debtor. ORDER EMIL F. GOLDHABER, Chief Judge. Upon consideration of the Motion of Pension Benefit Guaranty Corporation (the "PBGC") for Amendment of Opinion, and briefs and arguments of counsel thereon, it is hereby ORDERED: 1. That the PBGC's Motion is granted; 2. That the Opinion accompanying the Court's Order of August 8, 1986, 64 B.R. 232 is hereby amended to replace the analysis of 29 U.S.C. § 1368 on pages 234-35 of the Opinion with the following: On asserting that the claim of the Pension Fund is a tax, the trustee relies on § 4068(c)(2) of ERISA, 29 U.S.C. § 1368(c)(2). This reliance is misplaced. Section 1368 applies, by the terms of subsection (a), only to liability "under section 1362, 1363 or 1364." The PBGC did not file a claim for liability under any of the sections to which § 1368 applies. Instead, the PBGC's claims assert liability under 29 U.S.C. § 1082.