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  5. 19 B.R. 256 (1982)
 

MATTER OF TUNXIS CORP.

Bankruptcy No. 2-80-00759, Adv. No. 2-80-0399.

19 B.R. 256 (1982)

In The Matter of TUNXIS CORPORATION dba Tunxis Electronics, Debtor. The TUNXIS CORPORATION dba Tunxis Electronics, Plaintiff, v. UNITED BANK & TRUST CO., H.H. Scott, Inc., Rotel of America, Inc., ITT Terryphone Corporation, U.S. Pioneer Electronics Corp., Internal Revenue Service, State of Connecticut, Craig Corporation, Defendants.

United States Bankruptcy Court, D. Connecticut.

March 24, 1982.

Attorney(s) appearing for the Case

Dwight Owen Schweitzer, Hartford, Conn., for debtor-plaintiff.

Thomas A. Gugliotti, Hartford, Conn., for United Bank & Trust Co., defendant.

Thomas J. Shortell, Hartford, Conn., for H.H. Scott, Inc., defendant.

John P. McAllister, Tax Division, Dept. of Justice, Washington, D.C., and Richard Blumenthal, U.S. Atty., New Haven, Conn., for United States of America, Internal Revenue Service, defendant.

Richard H. Seidman, and Alan J. Barth, Hartford, Conn., for Craig Corp., defendant.

Robert U. Sattin, Hartford, Conn., for Creditors' Committee.

MEMORANDUM AND ORDER

ROBERT L. KRECHEVSKY, Bankruptcy Judge.

This proceeding requires determination of priorities in the disbursement of funds realized from the sale of property of Tunxis Corporation dba Tunxis Electronics (Tunxis), the debtor-in-possession.

BACKGROUND

Tunxis, a stereo and hi-fi retailer, filed a petition under chapter 11 on July 21, 1980. At the time of the filing, Tunxis operated...

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