IN RE DUQUE

Bankruptcy No. 83-00903-BKC-TCB.

82 B.R. 610 (1988)

In re Alberto DUQUE a/k/a Alberto Duque Rodriguez, Debtor.

United States Bankruptcy Court, S.D. Florida.

January 11, 1988.


Attorney(s) appearing for the Case

Alvarez L. Lecesne, Tax Div., Dept. of Justice, Washington, D.C.

IRS Dist. Counsel, Sergio Pages, Miami, Fla.

U.S. Atty. Leon B. Kellner, S.D. Florida, Civ. Div., Miami, Fla.

I.R.S., Insolvency Unit, Stop 5730, Ft. Lauderdale, Fla.

John Paul Murphy, Craftsbury Common, Vt., Trustee.

Blackwell, Walker, Fascell & Hoehl, Patrick S. Scott, Thomas F. Finan, Miami, Fla., for Trustee.

Robert A. Schatzman, Schantz, Schatzman, Aaronson & Berlin, P.A., Miami, Fla., Haddad, Josephs & Jack, Denise V. Powers, Coral Gables, Fla., for City Nat. Bank.

Ronald G. Neiwirth, Miami, Fla., for Paul C. Nordberg/Creditor-Trustee for Chase & Sanborn Corp. f/k/a General Coffee Corp.

Finley, Kumble, Wagner, Heine, Underberg, Manley, Myerson & Casey, Miami, Fla., for Alberto Duque.


ORDER DENYING TRUSTEE'S OBJECTION TO CLAIM NO. 39 (IRS)

THOMAS C. BRITTON, Chief Judge.

The trustee's objection to Claim No. 39 filed by the IRS in the amount of $7,068,093 (as most recently amended in April 1986) was heard November 30, 1987. For the reasons which follow, the objection is denied.

This unsecured, priority claim is for an adjusted 1982 income tax of $4.3 million under 11 U.S.C. § 507(a)(7). The claim also includes prepetition...

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