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IN RE ERNST & YOUNG, INC.

Bankruptcy No. 2-91-02732, Adv. No. 2-91-0121.

129 B.R. 147 (1991)

In re Petition Under 11 U.S.C. § 304(a). In re ERNST & YOUNG, INC., as Receiver of the Estate of Soundair Corporation, Foreign Debtor. ERNST & YOUNG, INC. as Receiver of Soundair Corporation, Debtor in a Foreign Proceeding, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, S.D. Ohio, E.D.

June 28, 1991.

Attorney(s) appearing for the Case

D. Michael Crites, Jeffery Hopkins, Office of U.S. Attorney, Columbus, Ohio, Henry J. Riordan, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant/appellant.

Richard K. Stovall, Thompson, Hine & Flory, Columbus, Ohio, Daniel F. Gosch, Dickinson, Wright, Moon, Van Dusen & Freeman, Detroit, Mich., for debtor/appellee.

Charles M. Caldwell, Office of the U.S. Trustee, Columbus, Ohio.

OPINION AND ORDER ON MOTION TO DISSOLVE PRELIMINARY INJUNCTION AND TO DISMISS ADVERSARY PROCEEDING

BARBARA J. SELLERS, Bankruptcy Judge.

I. Preliminary Considerations And Jurisdictional Statement

This matter comes before the Court upon a motion (the "Motion") of the United States of America (the "United States") seeking: (1) dissolution of a preliminary injunction against the United States previously entered by the Court in this adversary...

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