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IN RE CARLEY CAPITAL GROUP

Bankruptcy No. MM11-89-00587.

138 B.R. 50 (1991)

In re CARLEY CAPITAL GROUP, Debtor.

United States Bankruptcy Court, W.D. Wisconsin.

June 13, 1991.

Attorney(s) appearing for the Case

Paul A. Lucey, Godfrey & Kahn, Milwaukee, Wis., for debtor.

Clara L. Slifkin, Deputy Atty. Gen., Los Angeles, Cal., for State of Cal.

Susan V. Kelley, Murphy & Desmond, S.C., Madison, Wis., for Gleischman Sumner Co.

Sheree Gowey, Asst. U.S. Trustee, Madison, Wis.

MEMORANDUM DECISION

ROBERT D. MARTIN, Chief Judge.

Gleischman Sumner Company ("GSC"), appointed to liquidate the debtor under Chapter 11 plans confirmed in the cases of Carley Capital Group ("CCG"), James E. Carley, and David Carley (collectively referred to hereafter as the "Debtors"), objects to the priority use tax claim of the State Board of Equalization of the State of California (the "Board"). The objection...

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