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IN RE SENECA OIL CO.

No. CIV-85-1925-T, Bankruptcy Nos. 85-00825-A, 85-00826-A, Adv. No. 85-0410.

76 B.R. 810 (1985)

In re SENECA OIL COMPANY and Seneca Drilling Company, Debtors. UNITED STATES DEPARTMENT OF ENERGY, Plaintiff-Appellant, v. SENECA OIL COMPANY and Seneca Drilling Company, Defendants-Appellees.

United States District Court, W.D. Oklahoma.

December 12, 1985.

Attorney(s) appearing for the Case

John E. Green, First Asst. U.S. Atty., Steven K. Mullins, Asst. U.S. Atty., Oklahoma City, Okl., Beth N. Mizuno, Floyd I. Robinson, U.S. Dept. of Energy, Economic Regulatory Admin. Office of Judicial Litigation, Washington, D.C., for plaintiff-appellant.

Stephen L. DeGiusti, Richard C. Ford, Crowe & Dunlevy, Oklahoma City, Okl., for Seneca Oil Co., defendants-appellees.

Lee Calligaro, Casson, Calligaro & Mutryn, Washington, D.C., Robert C. Bright, Bright, Nichols, Zrenda & Dunn, Oklahoma City, Okl., for debtor Seneca Oil Co., Frederic Dorwart, Holliman, Langholz, Runnels & Dorwart, Tulsa, Okl., of counsel.

MEMORANDUM OPINION AND ORDER

RALPH G. THOMPSON, Chief Judge.

This matter comes before the Court for consideration of the appeal of the United States Department of Energy (DOE) from an order of the bankruptcy court denying DOE's motion for summary judgment. Debtor-Appellee Seneca Oil Company (Seneca) has responded. The issues have been thoroughly briefed by DOE and Seneca.

At issue is whether approximately $1.3 million has properly been included as...

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