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IN RE WALTERS

Bankruptcy No. 485-00073-PKE.

113 B.R. 602 (1990)

In re George John WALTERS, d/b/a Farmer, Debtor.

United States Bankruptcy Court, D. South Dakota, S.D.

May 2, 1990.

Attorney(s) appearing for the Case

J. Bruce Blake, Sioux Falls, S.D., for movant, Adele M. Walters, Widow of George John Walters, debtor.

Brett P. Scott, Trial Atty., Tax. Div., U.S. Dept. of Justice, Washington, D.C. and R.P. Murley, Asst. U.S. Atty., Sioux Falls, S.D., for respondent, the U.S.

MEMORANDUM DECISION

PEDER K. ECKER, Bankruptcy Judge.

ACTION

In a case of first impression in this district, the Court must decide whether a Chapter 11 case may be reopened notwithstanding the demise of said debtor. For the reasons outlined below, the Court grants the motion to reopen the case under 11 U.S.C. § 350(b). The instant matter is a core proceeding pursuant to 28 U.S.C. § 157(b)(2)...

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