IN RE AMERICAN WAY FOOD SERVICE CORP.

Bankruptcy No. NL 80-02650, Adv. No. 83-1159.

48 B.R. 79 (1985)

In re AMERICAN WAY FOOD SERVICE CORP., a Michigan corporation, Debtor. Lloyd H. KEMPF, Trustee of American Way Food Service Corp., Plaintiff, v. INTERNAL REVENUE SERVICE of United States, Robert B. Bierman, Lansing City Treasurer, Michigan Department of Treasury, and Michigan Employment Security Commission, Defendants.

United States Bankruptcy Court, W.D. Michigan.

March 7, 1985.


Attorney(s) appearing for the Case

Glassen, Rhead, McLean & Campbell, R.F. Rhead, Lansing, Mich., for plaintiff.

John A. Smietanka, U.S. Atty., Daniel M. LaVille, Asst. U.S. Atty., Grand Rapids, Mich., and Ronald F. Fischer, Trial Atty. Tax Division, Dept. of Justice, Washington, D.C., for defendant United States (Internal Revenue Service of United States).

Morgan & Fuzuk, P.C., Ronald G. Morgan, Lansing, Mich., for defendant Robert B. Bierman.

Stephen R. Sawyer, City Atty., Alvan P. Knot, Asst. City Atty., Lansing, Mich., for defendant City of Lansing.

Frank J. Kelley, Atty. Gen., Richard R. Roescher, Curtis G. Beck, Asst. Attys. Gen., Lansing, Mich., for defendant Michigan Department of Treasury.


OPINION

DAVID E. NIMS, Jr., Bankruptcy Judge.

TAX LIENS—LIQUOR LICENSE—DISTRIBUTIONS

Lloyd H. Kempf (Trustee), the duly appointed and qualified trustee in this case filed his complaint against the various defendants for a determination that they had no rights to the Class "C" liquor license of the debtor. The license was sold for $22,000.00 with any rights in the defendants to follow the proceeds. Judgment was entered against the...

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