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IN RE McCOM COMMUNICATIONS, INC.

Bankruptcy No. 83-1042, Civ. A. No. 86-A-2374-S.

76 B.R. 180 (1987)

In re McCOM COMMUNICATIONS, INC., Debtor. UNITED STATES of America, Plaintiff-Appellee, v. McCOM COMMUNICATIONS, INC., Defendant-Appellant.

United States District Court, N.D. Alabama, S.D.

April 14, 1987.

Attorney(s) appearing for the Case

John P. Whittington, Jack Rivers, U.S. Trustee, Birmingham, Ala., for defendant-appellant.

Frank W. Donaldson, U.S. Atty., Richard O'Neal, Asst. U.S. Atty., Birmingham, Ala., Lance J. Wolf, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellee.

MEMORANDUM OPINION

ALLGOOD, Senior District Judge.

This case is before the court on appeal from the United States Bankruptcy Court, Northern District of Alabama, Southern Division.

In an order dated November 24, 1986, the Bankruptcy Court denied the debtor's Application to Compel Allocation of Tax Payments. The reasoning of the court is that the payment at issue was made by the Trustee from the proceeds of...

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