IN RE TAYLOR TOBACCO ENTERPRISES, INC.

No. 88-979-CIV-5.

106 B.R. 441 (1989)

In re TAYLOR TOBACCO ENTERPRISES, INC., d/b/a Taylor Manufacturing Company, Debtor.

United States District Court, E.D. North Carolina, Raleigh Division.

October 9, 1989.


Attorney(s) appearing for the Case

Newton G. Pritchett, Jr., Asst. Atty. Gen., Raleigh, N.C., for appellant N.C. Dept. of Revenue.

James O. Carter, Carter & Carter, Wilmington, N.C., for James O. Carter, Trustee.

Algernon L. Butler, Wilmington, N.C., for debtor.


ORDER

TERRENCE WILLIAM BOYLE, District Judge.

This matter is before the undersigned judge on appeal by the North Carolina Department of Revenue from an adverse order and memorandum opinion of the United States Bankruptcy Court for the Eastern District of North Carolina. The order in the underlying bankruptcy cause accorded priority status to sales taxes collected by the debtor, but denied priority status to sales taxes that had not been collected by

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