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IN RE ELKINS ENERGY CORP.

Bankruptcy No. 79-00063-B.

40 B.R. 888 (1984)

In re ELKINS ENERGY CORPORATION, Debtor.

United States Bankruptcy Court, W.D. Virginia, Big Stone Gap Division.

July 12, 1984.

Attorney(s) appearing for the Case

Robert T. Copeland, Abingdon, Va., and James E. Nunley, Bristol, Va., for debtor.

Robert W. Detrick, Bristol, Va., James W. Elliott, Jr., Bristol, Va., Trustee.

Michael A. Bragg, Bristol, Va., for Coy & Regina Mullins.

MEMORANDUM OPINION AND ORDER

H. CLYDE PEARSON, Bankruptcy Judge.

Elkins Energy Corporation, Debtor herein which was engaged in the coal mining business, filed a voluntary petition in this court on August 3, 1979, seeking relief under Chapter XI of the Bankruptcy Act of 1898. On October 8, 1980, a Proof of Claim (# 107) in the amount of $156,000.00 was filed by Coy and Regina Mullins. The Mullins' claim sought priority as a pre-petition tax claim under...

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