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IN RE INTERNATIONAL HORIZONS, INC.

Bankruptcy Nos. 81-01231A, 81-01232A, 81-01233A, 81-01234A, 81-02822A, 81-02823A and 82-00404A.

31 B.R. 723 (1983)

In re INTERNATIONAL HORIZONS, INC., Debtor. In re INTERNATIONAL HORIZONS (CURACAO), N.V., Debtor. In re NORTH AMERICAN EXPORTS, INC., Debtor. In re INTERNATIONAL HORIZONS, N.V., Debtor. In re WORLD OF ENGLISH, N.V., Debtor. In re COMMUNICATION & STUDIES INTERNATIONAL, LTD., Debtor. In re FINANCIAL RESOURCES K.K., Debtor.

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

June 2, 1983.

Attorney(s) appearing for the Case

David G. Bisbee, Robert A. Parker, Bisbee & Parker, Robert M. Fink, Troutman, Sanders, Lockerman & Ashmore, Atlanta, Ga., for petitioner.

Randall M. Roden, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for respondent.

ORDER

W. HOMER DRAKE, Jr., Bankruptcy Judge.

This case is before the Court on the debtors' Motion for Summary Judgment and on the May 6, 1983 cross-Motion for Summary Judgment filed by the United States of America, by and through its agency, the Internal Revenue Service ("the Service") with respect to the debtors' March 25, 1983 objection to certain proofs of claim. Initially, the Court notes that an objection to...

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