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MATTER OF AWECO, INC.

No. 82-1621.

725 F.2d 293 (1984)

In the Matter of AWECO, INC., Debtor. UNITED STATES of America, (Internal Revenue Service and Department of Energy), Plaintiffs-Appellants, v. AWECO, INC., Debtor-Appellee, and United American Car Company, Appellee.

United States Court of Appeals, Fifth Circuit.

Rehearing and Rehearing Denied April 23, 1984.

Attorney(s) appearing for the Case

Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Wynette J. Hewett, Elaine Ferris, Dept. of Justice, Tax Div., Washington, D.C., for plaintiffs-appellants.

Alfred L. Ruebel, James S. Mahon, Dallas, Tex., for AWECO, Inc.

Robert D. Albergotti, Dallas, Tex., for Unsecured Creditors Committee of AWECO, Inc.

King & Spalding, Frank C. Jones, Walter W. Driver, Jr., Atlanta, Ga., for United-American Car Co.

Robin Phelan, Dallas, Tex., for Unsecured Creditors Comm.

Before GOLDBERG, GEE and TATE, Circuit Judges.

Rehearing and Rehearing En Banc Denied April 23, 1984.

GOLDBERG, Circuit Judge:

In this case principles of fairness and equity surface to point to the right result, even as we move through a field of law as narrow and arcane as bankruptcy. Bankruptcy decisions are often judgmental, but, they are factually oriented. In settling a lawsuit, the debtor in this case acted with the approval of the bankruptcy court, and disbursed a very significant portion of its...

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