FINDINGS OF FACT, CONCLUSIONS OF LAW AND MEMORANDUM OPINION
ALEXANDER L. PASKAY, Chief Judge.
On February 7, 1984 William Netherly, Inc., (Debtor), filed its Petition for Relief under Chapter 11. In due course the Debtor submitted its Disclosure Statement and Plan of Reorganization and on January 31, 1985 this Court entered an Order and confirmed the Amended Plan of Reorganization. At the commencement of the case the Debtor was indebted to the Internal Revenue...
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