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  5. 131 B.R. 747 (1990)
 

IN RE NORRIS GRAIN CO.

Bankruptcy Nos. 85-218-BK-J-GP, 85-231-BK-J-GP and 85-232-BK-J-GP, No. 88-21-Civ-Oc-16.

131 B.R. 747 (1990)

In re NORRIS GRAIN COMPANY, et al. Debtors. UNITED STATES of America, Appellant and Cross-Appellee, v. NORRIS GRAIN COMPANY, Detroit HC, Inc. and Olympia Stadium Corporation, Appellees and Cross-Appellants.

United States District Court, M.D. Florida, Ocala Division.

November 27, 1990.

Attorney(s) appearing for the Case

James H. Post, Smith & Hulsey, Jacksonville, Fla., for appellees and cross-appellants.

Richard F. Mitchell, U.S. Dept. of Justice, Tax Div., Washington, D.C., for appellant and cross-appellee.

ORDER

JOHN H. MOORE, II, District Judge.

This cause is before the Court on the government's timely appeal from the orders of the bankruptcy court dated December 3, 1987, 81 B.R. 103. The debtors filed a timely response to the government's appeal, and filed a cross-appeal from the same order of the bankruptcy court, to which the government has responded to accordingly.

The relevant facts in this appeal are as follows...

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