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IN RE MARIETTA BAPTIST TABERNACLE

Bankruptcy Nos. B75-1066A, B75-1067A.

13 B.R. 715 (1981)

MARIETTA BAPTIST TABERNACLE and Marietta Christian Schools, Debtors. MARIETTA BAPTIST TABERNACLE and Marietta Christian Schools, Plaintiffs, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, N.D. Georgia, Atlanta Division.

August 20, 1981.

Attorney(s) appearing for the Case

Stacey W. Cotton, Cotton, Katz, White & Palmer, P.A., Atlanta, Ga., for plaintiffs.

Gerald B. Leedom, Washington, D.C., for defendant.

ORDER

HUGH ROBINSON, Bankruptcy Judge.

This matter comes before us on defendant's motions for summary judgment. The facts and issues are similar in each motion, and will be combined for determination herein.

The present matter had its beginnings in debtors Chapter XI arrangement filed in 1975. A plan was confirmed in late 1975 and the arrangement estate was closed on December 14, 1979 by this Court.

In that case the defendant filed Proofs...

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