IN RE SOUND EMPORIUM, INC.

Civ. A. No. W-85-CA-124.

70 B.R. 22 (1987)

In re SOUND EMPORIUM, INC., Debtor. TEXAS BANK & TRUST, Appellant, v. UNITED STATES, Appellee.

United States District Court, W.D. Texas, Waco Division.

January 5, 1987.


Attorney(s) appearing for the Case

John B. Guinn, Cooperas Cove, Tex., for debtor.

Adrian Overstreet & Evelyn Howard-Hand, Austin, Tex., for appellant.

Grover Hartt, III, Atty. Tax Div., Dept. of Justice, Dallas, Tex., for appellee.


ORDER

WALTER S. SMITH, Jr., District Judge.

Came on this date to be considered in the above-styled and numbered cause an appeal from a Final Order of the United States Bankruptcy Court for the Western District of Texas, Waco Division. On November 9, 1984, Bankruptcy Judge Bert Thompson entered an Order declaring that a debt owed the Internal Revenue Service by the debtor would be offset by a debt owed the debtor by the United States Army,

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