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IN RE WEST TEXAS MARKETING CORP.

Bankruptcy No. 182-00034-11.

82 B.R. 829 (1988)

In re WEST TEXAS MARKETING CORPORATION, Debtor.

United States Bankruptcy Court, N.D. Texas, Abilene Division.

February 18, 1988.

Attorney(s) appearing for the Case

David R. Snodgrass, Gardere & Wynne, Dallas, Tex., for the Trustees.

Leslie Simon-Kaplowitz, Office of the Sol., Economic Regulatory Admin., U.S. Dept. of Energy, Washington, D.C., for the DOE.

MEMORANDUM OF OPINION CONCERNING TRUSTEE'S OBJECTION TO THE CLAIM OF THE DEPARTMENT OF ENERGY

JOHN C. AKARD, Bankruptcy Judge.

West Texas Marketing Corporation (WTMC) filed for a reorganization under Chapter 11 of the Bankruptcy Code in 1982. Those efforts were not successful and the case was converted to a liquidation on December 7, 1983. Walter Kellogg is the Trustee in Bankruptcy.

The Department of Energy (DOE) filed a proof of claim on November...

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