IN RE OASIS PETROLEUM CORP.

Bankruptcy No. LA 86-01225 AG.

130 B.R. 89 (1991)

In re OASIS PETROLEUM CORPORATION, Debtor.

United States Bankruptcy Court, C.D. California.

June 17, 1991.


Attorney(s) appearing for the Case

Lourdes G. Baird, U.S. Atty., Mason C. Lewis, Asst. U.S. Atty., Chief, Tax Div., Irene Scott Carroll, Asst. U.S. Atty., Los Angeles, Cal., for plaintiff I.R.S.

Steven J. Kahn, Danning, Gill, Gould, Diamond & Spector, Los Angeles, Cal., for debtor Oasis Petroleum Corp.


MEMORANDUM OF DECISION RE DISALLOWANCE OF IRS' CLAIM AMENDMENT

ARTHUR M. GREENWALD, Bankruptcy Judge.

NATURE OF PROCEEDING

The United States Department of Treasury, Internal Revenue Service (IRS), seeks to have this Bankruptcy Court approve an amendment to IRS' Claim No. 220 in the amount of $281,764.36 applicable to first quarter 1986 for pre-petition federal excise taxes collected by the Debtor. The Trustee has objected to the asserted amendment...

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