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  5. 73 B.R. 388 (1987)
 

MATTER OF SUMMA T CORP., INTERN.

Bankruptcy Nos. LR 82-1235, LR 82-1237, LR 82-1231, LR 82-1230, LR 82-1223, LR 82-1238, LR 81-1232, LR 82-1227, LR 82-1234, LR 82-1233, LR 82-1229, LR 82-1228, LR 82-1224 and LR 82-1226, Adv. No. 86-244.

73 B.R. 388 (1987)

In the Matter of SUMMA T CORP., INT'L, Summa T Realty, Inc., Diversified Financial Services Corp. of America, Summa Management Co., Summa T Mortgage Co., Inc., David R. Kane, Interglobal, Inc., Milligan Interiors, Inc., Realty Consultants, Inc., Diversified Financial Services Corp., Int'l, IEI Realty, Inc., Sidetrack, Inc., Campbell Management, Inc., Mid-America Properties, Inc. Charles Darwin DAVIDSON, trustee in bankruptcy, Plaintiff, v. UNITED STATES of America INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, E.D. Arkansas, W.D.

April 27, 1987.

Attorney(s) appearing for the Case

Thomas H. McClain, Charles D. Davidson, Davidson Law Firm, Ltd., Little Rock, Ark., for plaintiff.

Richard F. Mitchell, Michael N. Wilcove, Tax Div., Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OF FINDINGS OF FACT AND CONCLUSIONS OF LAW SUPPORTING FINAL JUDGMENT DENYING PLAINTIFF'S OBJECTIONS TO THE ALLOWANCE OF DEFENDANT'S CLAIMS

DENNIS J. STEWART, Chief Judge.

The plaintiff trustee in bankruptcy objects to the allowance of the various claims of the Internal Revenue Service against the above referenced bankruptcy estates. The processing of the objections in extensive pretrial and the trial of them by the bankruptcy court was characterized...

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