The bankruptcy court granted chapter 11 debtor's petition to reject its collective bargaining agreements with unions that represented the majority of its employees, which order was affirmed by the district court. The Tenth Circuit reversed and remanded on the ground that the lower courts had failed to make the detailed findings of fact required for rejection of such contracts. Specifically, the Circuit held that a "doomsday" finding, that the collective bargaining agreements were so burdensome that performance of them would result in liquidation of the debtor, should not be controlling. Instead, the bankruptcy court has a special responsibility to make detailed findings, after careful scrutiny of the equities of all parties in interest, that the balance of the equities favors rejection.