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IN RE MARION AUTO PARTS CO., INC.

Bankruptcy No. 76-221A.

12 B.R. 663 (1980)

In re MARION AUTO PARTS COMPANY, INC., Debtor. MARION AUTO PARTS COMPANY, INC., Plaintiff, v. UNITED STATES INTERNAL REVENUE SERVICE and James E. Nunley, Disbursing Agent, Defendants.

United States Bankruptcy Court, W.D. Virginia, Abingdon Division.

February 12, 1980.

Attorney(s) appearing for the Case

D. Burke Graybeal, Marion, Va., for plaintiff.

Robert S. Stubbs, U.S. Atty., Roanoke, Va., for defendant.

James E. Nunley, Bristol, Va., Josh Hall, Trial Atty., Tax Division, Dept. of Justice, Washington, D.C., for disbursing agent.

MEMORANDUM OPINION AND ORDER

H. CLYDE PEARSON, Bankruptcy Judge.

Marion Auto Parts Co., Inc. (Debtor) filed a petition in this Court on October 6, 1976 seeking an arrangement with its creditors under Chapter XI of the Bankruptcy Act. One Donald D. Jones offered to purchase the stock of the Debtor for the sum of $35,000.00. This offer was incorporated in a plan of the Debtor proposed to its creditors, accepted by them, and subsequently confirmed by...

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