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IN RE APEX OIL CO.

Bankruptcy Nos. 87-03804-BSS, 87-03804-BKC-BSS, Claim No. 1362, Claim Objection No. 1078.

122 B.R. 559 (1990)

In re APEX OIL COMPANY, et al., Debtors. APEX OIL COMPANY, et al., Debtors, v. UNITED STATES CUSTOMS SERVICE, Claimant.

United States Bankruptcy Court, E.D. Missouri, E.D.

December 5, 1990.

Attorney(s) appearing for the Case

Frederick J. Dana, Asst. U.S. Atty., St. Louis, Mo., Michele L. Kenney, Office of Asst. Chief Counsel, U.S. Customs Service, Indianapolis, Ind., for claimant.

John A. Moe, II, John P. Kreis, Gendel, Raskoff, Shapiro & Quittner, Los Angeles, Cal., for debtors.

Steven N. Cousins, David L. Going, Frederick H. Mayer, Armstrong, Teasdale, Schlafly, Davis & Dicus, St. Louis, Mo., for Unsecured Creditors Committee.

William H. Bode, William H. Bode & Associates, Washington, D.C.

Robert H. Brownlee, Thompson & Mitchell, St. Louis, Mo., for Chemical Bank.

MEMORANDUM OPINION AND ORDER

BARRY S. SCHERMER, Bankruptcy Judge.

INTRODUCTION

This case arises from the objection of debtor Apex Oil Company ("Apex") to the claim of the United States Customs Service ("Customs"). The issues in this case are derived from the importation of petroleum products and a dispute as to their country of origin. This case presents two issues: 1) Whether this Court has and should exercise jurisdiction over the liquidation...

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