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U.S. v. SPECIALTY CARTAGE, INC.

Bankruptcy No. 88-10521-REG, Civ. No. F 89-208.

113 B.R. 484 (1990)

UNITED STATES of America, Appellant, v. SPECIALTY CARTAGE, INC., Appellee.

United States District Court, N.D. Indiana, Fort Wayne Division.

April 11, 1990.

Attorney(s) appearing for the Case

Eric N. Allen, Brand & Allen, Greenfield, Ind., for debtor/appellee, Specialty Cartage.

Deborah M. Leonard, Sp. Asst. U.S. Atty., Fort Wayne, Ind., for I.R.S., creditor/appellant.

ORDER

WILLIAM C. LEE, District Judge.

This matter is before the court on appeal from the bankruptcy court's order of August 18, 1989, in which the bankruptcy court apportioned the undersecured amount of an IRS (appellant herein) claim against debtor, Specialty Cartage (appellee herein). Only one issue is presented on appeal to this court and that is whether the bankruptcy court has the legal power to choose which portion of an undersecured IRS lien claim...

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