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IN RE FLOWERS, DEVERELL AND CRAWFORD

Bankruptcy No. 85-20353, Adv. No. 86-0120.

66 B.R. 607 (1986)

In re FLOWERS, DEVERELL AND CRAWFORD, Debtor in Chapter 7. UNITED STATES of America, Plaintiff, v. Freeman C. MARR, Trustee for Debtor-Defendant.

United States Bankruptcy Court, W.D. Tennessee, W.D.

October 30, 1986.

Attorney(s) appearing for the Case

Gary A. Vanasek, for U.S.

Robert Frisby, for U.S. Dept. of Agriculture.

Michael P. Coury, for Trustee, Freeman C. Marr, Trustee in Bankruptcy.

WILLIAM B. LEFFLER, Bankruptcy Judge.

This cause is before the Court on the Trustee's Objection To the Asserted Priority Claim by the United States of America, on behalf of The Cotton Board, of $130,861.20. At issue is whether the funds claimed by the Cotton Board (Board) are property of the estate and, if so, whether the claim is entitled to priority status. This is a case of first impression in this District.

Flowers, Deverell and Crawford (the Debtor),...

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