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IN RE OVERLY-HAUTZ CO.

Bankruptcy No. B83-01196.

57 B.R. 932 (1986)

In re The OVERLY-HAUTZ COMPANY, Debtor & Debtor in Possession.

United States Bankruptcy Court, N.D. Ohio, E.D.

February 7, 1986.

Attorney(s) appearing for the Case

Richard A. Baumgart, Stephen Dunson, Cleveland, Ohio, for Overly-Hautz Co.

David Dickieson, Washington D.C., for I.R.S.

William Neubert, Cleveland, Ohio, for Creditors Committee of Overly-Hautz Co.

ORDER

WILLIAM J. O'NEILL, Bankruptcy Judge.

In the within case the United States of America, Department of the Treasury, Internal Revenue Service (IRS) filed a supplemental claim for $281,614.45 to which the Debtor, The Overly-Hautz Company (OHC) has objected. The parties submitted the matter on stipulations, oral argument and briefs.

The parties agreed to the following stipulation of facts:

"1. This Court has subject matter jurisdiction...

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