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IN RE LAKE PLACID CO.

Civ. A. No. 85-0113-H, Bankruptcy No. 5-84-00049.

78 B.R. 131 (1987)

In re LAKE PLACID COMPANY. KEY BANK N.A., as Trustee for Lake Placid Company, Appellant, v. INTERNAL REVENUE SERVICE, et al., Appellees.

United States District Court, W.D. Virginia, Harrisonburg Division.

September 8, 1987.

Attorney(s) appearing for the Case

Dale A. Davenport, Hoover, Hoover, Penrod & Davenport, Harrisonburg, Va., for plaintiff.

John E. Wetsel, Jr. and George W. Johnston, III, Winchester, Va., Joseph L. Fishman, New York City, Thomas E. Cabaniss, Norfolk, Va., John W. Sills, III, Staunton, Va., Francis G. Hertz, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., William B. Hopkins, Roanoke, Va., Douglas T. Stark and William L. Stables, Harrisonburg, Va., Robert M. Musselman, Charlottesville, Va., Ronald J. Briggs, Lake Placid, N.Y., and Anthony J. Carpinello, Hiscock & Barclay, Albany, N.Y., for defendants.

MEMORANDUM OPINION

MICHAEL, District Judge.

This matter is before the court on appellee FSLIC's motion to dismiss appellant Key Bank's appeal of the order of the United States Bankruptcy Court for the Western District of Virginia, Harrisonburg Division, for entry of a 11 U.S.C. § 363 sale order. Debenture holders Mrs. Nettie Marie Jones (hereinafter "Jones") and the Lake Placid Education Foundation (hereinafter "LPEF") have moved to intervene in this...

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