IN RE BUTCHER

Bankruptcy No. 3-83-01036.

74 B.R. 211 (1987)

In re Jacob F. BUTCHER, a/k/a Jake F. Butcher, Jake Butcher and JFB Petroleum & Land Company, Inc., Debtor.

United States Bankruptcy Court, E.D. Tennessee.

April 29, 1987.


Attorney(s) appearing for the Case

Bass, Berry & Sims, J.O. Bass, Jr., Richard H. Barry, Nashville, Tenn., for trustee.

John W. Gill, Jr., U.S. Atty., Knoxville, Tenn., Gregory L. Nelson, Paul M. Predmore, Dept. of Justice, Washington, D.C., for U.S. and I.R.S.


MEMORANDUM ON TRUSTEE'S MOTION FOR PARTIAL SUMMARY JUDGMENT ON OBJECTION TO AMENDED PROOF OF CLAIM OF THE INTERNAL REVENUE SERVICE

RICHARD STAIR, Jr., Bankruptcy Judge.

On March 20, 1986, John H. Bailey, III, trustee of the debtor's estate, filed an "Objection To Internal Revenue Service Proofs Of Claim." The trustee's objection is twofold. First, he contends that a proof of claim filed by the Internal Revenue Service (IRS) on October 18, 1985 (Claim No. 90...

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