Opinion ID: 22187
Heading Depth: 1
Heading Rank: 1

Heading: I. Determinative Issue on Appeal

Text: 67 In order to hold the individual Creative partners liable for the $1.35 million withdrawal liability of Wolf Baking, Central States must prove (1) that Creative was under common control with Wolf Baking and (2) that both Creative and Wolf Baking were trades or businesses. See 29 U.S.C. § 1301(b)(1). See, e.g., Central States v. Personnel, Inc., 974 F.2d 789, 792 (7th Cir. 1992); Central States v. White, 2000 WL 690346,  (N.D. Ill.); Central States v. Stroh Brewery Co., 220 B.R. 959 (Bankr. N.D. Ill. 1997). The district court found that the two entities involved, Creative and Wolf Baking, were never under common control, and therefore that the Creative partners were not liable for Wolf Baking's debt under the MPPAA. Because the district court apparently did not reach the issue of trades or businesses, we are called upon to decide only whether Creative and Wolf Baking were under common control under the MPPAA, applicable Treasury regulations, and Louisiana partnership law. 68