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IN RE EILDON SEC. PATROL SERVICE, INC.

No. 77-1155.

609 F.2d 1194 (1979)

In re EILDON SECURITY PATROL SERVICE, INC., Debtor. EILDON SECURITY PATROL SERVICE, INC., Plaintiff-Appellant, v. UNITED STATES of America INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided November 27, 1979.

Rehearing Denied February 8, 1980.

Attorney(s) appearing for the Case

T. Boice Purdy, Flint, Mich., for plaintiff-appellant.

James K. Robinson, U. S. Atty., Detroit, Mich., Harold A. Johnson, Jr., Flint, Mich., Myron C. Baum, Gilbert E. Andrews, Crombie Garrett, Jeffrey Blum, Karl Schmeidler, Appellate Section, Tax Div., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before EDWARDS, Chief Judge, ENGEL, Circuit Judge, and LAWRENCE, Senior District Judge.

EDWARDS, Chief Judge.

Appellant Eildon appeals from a judgment entered by a District Judge in the Eastern District of Michigan, Southern Division, reversing a bankruptcy judge's order in a Chapter XI proceeding which allowed payment of a portion of the priority claims of the IRS, part of which were for withholding taxes and interest. The IRS had refused to agree to waive its right to a deposit of the entire amount of its tax claim and the District Judge found that...

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