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MATTER OF MANSFIELD TIRE AND RUBBER CO.

No. C87-2641A, Bankruptcy No. 679-1238.

120 B.R. 862 (1990)

In the Matter of the MANSFIELD TIRE AND RUBBER COMPANY, et al., Debtors. UNITED STATES of America, Plaintiff, v. The MANSFIELD TIRE AND RUBBER COMPANY, et al., Defendants.

United States District Court, N.D. Ohio, E.D.

October 2, 1990.

Attorney(s) appearing for the Case

Joanne C. Rutkowski, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., William J. Kopp, Asst. U.S. Atty., Cleveland, Ohio, for plaintiff.

H. Jeffrey Schwartz, David W. Neel, Benesch, Friedlander, Coplan, & Aronoff, Cleveland, Ohio, David L. Simiele, Krugliak, Wilkins, Griffiths & Dougherty Co., L.P.A., Canton, Ohio, for defendants.

ORDER

SAM H. BELL, District Judge.

This matter is before the court on appeal from the United States Bankruptcy Court for the Northern District of Ohio pursuant to 28 U.S.C. § 158. Appellant United States of America (hereinafter Appellant) has asserted that the bankruptcy court erred in granting summary judgment in favor of appellees, Co-Disposition Assets Trustees Samuel Krugliak and Richard L. Phillips (hereinafter Trustees). For the following reasons...

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