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MATTER OF HUCKABEE AUTO CO.

Bankruptcy Nos. 80-00151-Mac, 80-00152-Mac, Adv. No. 84-5043.

43 B.R. 306 (1984)

In the Matter of HUCKABEE AUTO COMPANY, Debtor. In re HUCKABEE PROPERTIES, INC., Debtor. In re HUCKABEE AUTO COMPANY, Debtor. In re HUCKABEE PROPERTIES, INC., Debtor. Leo B. HUCKABEE, Jr., Leo B. Huckabee III, Huckabee Auto Company, Movants, v. UNITED STATES of America, Respondent.

United States Bankruptcy Court, M.D. Georgia, Macon Division.

October 9, 1984.

Attorney(s) appearing for the Case

Joseph J. Burton, Swift, Currie, McGhee & Hiers, Atlanta, Ga., for movants.

Rodger M. Moore, Atty., Tax Div., Dept. of Justice, Washington, D.C., for respondent.

ROBERT F. HERSHNER, Jr., Bankruptcy Judge.

STATEMENT OF THE CASE

On February 8, 1980, Huckabee Auto Company and Huckabee Properties, Inc., Debtors, filed their petitions under Chapter 11 of the United States Bankruptcy Code. These cases were consolidated by the Court on April 21, 1981. On January 28, 1982, Debtors' Chapter 11 plan was confirmed by the Court.

On June 17, 1983, Debtors filed a "Proof of and Objection to Additional Claim of the Internal...

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