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MATTER OF SOLAR EQUIPMENT CORP.

Civ. No. 82-0191.

19 B.R. 1010 (1982)

In the Matter of SOLAR EQUIPMENT CORPORATION, I.D. # 72-184763, Debtor.

United States District Court, W.D. Louisiana, Lake Charles Division.

April 26, 1982.

Attorney(s) appearing for the Case

Joseph S. Cage, Jr., U.S. Atty., Shreveport, La., Steven L. Gremminger, Dept. of Justice, Tax Div., Washington, D.C., for plaintiff.

Maurice L. Tynes, Lake Charles, La., for defendant.

MEMORANDUM AND ORDER

VERON, District Judge.

This matter is before the Court upon an appeal by the United States from a Judgment entered by the United States Bankruptcy Court for the Western District of Louisiana, Opelousas Division.

Based on the record before the Court on appeal, and for the reasons set forth below, the Court now grants the appeal of the United States.

BACKGROUND

A hearing...

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