Attorney(s) appearing for the Case
Gary R. Allen, Chief, Appellate Section, Tax Div., Gary D. Gray, Francis M. Allegra, Robert W. Metzler, Dept. of Justice, Washington, D.C., for defendant-appellant U.S.
Theodore B. Gould, Charlottesville, Va., pro se.
Robert M. Musselman, Robert M. Musselman & Associates, Charlottesville, Va., for debtor Holywell Corp.
Herbert Stettin, P.A., and Vance E. Salter, Coll, Davidson, Carter, Smith, Salter & Barkett, Miami, Fla., for plaintiff-appellee Fred Stanton Smith, trustee.
Barbara E. Vicevich, Miami, Fla., for intervenor Shutts & Bowen.
Before HATCHETT and COX, Circuit Judges, and HENDERSON, Senior Circuit Judge.
United States Court of Appeals, Eleventh Circuit.
HATCHETT, Circuit Judge:
In this bankruptcy case, we affirm the district court's ruling that a liquidating trustee was not required by the provisions of a confirmed amended Plan of Reorganization ("Plan") nor by statutory provisions to file tax returns and pay income taxes on the sale of pre-confirmation and post-confirmation properties.
Miami Center Limited Partnership ("MCLP"), a Florida limited partnership, obtained a construction mortgage...
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