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MATTER OF BULK TRANSPORT, INC.

Bankruptcy No. 80-00708, Complaint Nos. 80-0110, 81-0055.

23 B.R. 538 (1981)

In the Matter of BULK TRANSPORT, INC., Debtor. BULK TRANSPORT, INC., Plaintiff, v. UNITED STATES of America, Internal Revenue Service, Defendant.

United States Bankruptcy Court, E.D. Louisiana.

December 29, 1981.

Attorney(s) appearing for the Case

Herman C. Hoffmann, Jr. and Anita M. Warner, New Orleans, La., for debtor.

John Volz, U.S. Atty. E.D. La., New Orleans, La., Steven Gremminger, Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.

FINDINGS OF FACT

CONCLUSIONS OF LAW

T.H. KINGSMILL, Bankruptcy Judge.

This matter was brought before the Court for hearing after due notice. The same set of facts and issues are involved in two adversary proceedings brought by the debtor, Bulk Transport, Inc.

The debtor-in-possession is seeking to recover a payment of $85,848.43 made to the defendant after the filing of a Chapter 11 proceeding.

Considering the arguments of counsel...

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