MATTER OF ABINGDON REALTY CORP.

No. 78-1784.

634 F.2d 133 (1980)

In the Matter of ABINGDON REALTY CORPORATION, Bankrupt. UNITED STATES of America, Internal Revenue Service, Appellees, v. Gerald M. O'DONNELL, Trustee, Docter, Docter and Salus, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided October 29, 1980.


Attorney(s) appearing for the Case

Ronald L. Walutes, Annandale, Va. (Robert G. Mayer, Walutes & Diaz, Annandale, Va., on brief), for appellant Docter, Docter & Salus.

Karl Schmeidler, Tax Div., Dept. of Justice, Washington, D. C. (Justin W. Williams, U. S. Atty., Alexandria, Va., M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Mary L. Jennings, Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellees.

Before WINTER and HALL, Circuit Judges and MATTHEW J. PERRY, United States District Judge for the District of South Carolina, sitting by designation.


PER CURIAM.

The appellants, Docter, Docter & Salus, appeal from an Order of the District Court which reversed a ruling by the Bankruptcy Judge, denying the Internal Revenue Service's several motions concerning its claim against the assets of Abingdon Realty, the bankrupt.

The claim of the Internal Revenue Service is based inter alia upon a promissory note executed on October 10, 1972, by 36 corporations, including the bankrupt herein, agreeing to...

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