No. Civ-80-134.

4 B.R. 444 (1980)

In re GEIGER ENTERPRISES, INC., Debtor in Possession.

United States District Court, W.D. New York.

As Amended March 12, 1980.

Attorney(s) appearing for the Case

Gary F. Amendola, Rochester, N.Y., for Central Trust Co., Rochester, N.Y.

Angelynn C. Hall, U.S. Dept. of Justice, Tax Div., Washington, D.C., for the U.S.

Robert M. Spaulding, Buffalo, N.Y., for Amico Oil Inc.

Daniel Evans Brick, North Tonawanda, N.Y., for Geiger Enterprises, Inc. (debtor in possession).

Donald P. Sheldon, Buffalo, N.Y., for Official Creditors Committee.


ELFVIN, District Judge.

Central Trust Company of Rochester, N.Y. ("Central Trust") and the United States of America ("the government") appeal from an order of the Honorable Beryl E. McGuire, United States Bankruptcy Judge, entered February 8, 1980. The order dismissed a then pending bankruptcy proceeding commenced by Geiger Enterprises, Inc. ("Geiger").

The factual background is not in dispute.

On August 15, 1979 Geiger...

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