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IN RE ABRANTES CONST. CORP.

Nos. 91-00058, 91-CV-0514 and 91-CV-0651.

132 B.R. 234 (1991)

In re ABRANTES CONSTRUCTION CORP., As Debtor in Possession, Debtor. UNITED STATES of America, Appellant, v. NORTHLAND ASSOCIATES, INC. and Abrantes Construction Corp., Appellees. NORTHLAND ASSOCIATES, INC., Plaintiff, v. The UNITED STATES of America, the Internal Revenue Service, and Abrantes Construction Corp., Defendants.

United States District Court, N.D. New York.

October 18, 1991.

Attorney(s) appearing for the Case

Carl F. Guy, Syracuse, N.Y., for Abrantes.

Ernstrom & Estes, Rochester, N.Y., for plaintiff Northland Associates (J. William Ernstrom, of counsel).

Frederick J. Scullin, Jr., U.S. Atty., Syracuse, N.Y. (William F. Larkin, Asst. U.S. Atty. of counsel) and U.S. Dept. of Justice, Washington, D.C. (Mark D. Lansing, Trial Atty., of counsel), for defendants.

MEMORANDUM-DECISION AND ORDER

McCURN, Chief Judge.

I.

INTRODUCTION

The motions before this court today involve two separate, but related, actions. The first is an appeal of the Bankruptcy Court's (Hon. Judge Gerling) decision granting appellee's, Northland Associates' ("Northland"), motion to lift the automatic stay to allow it to proceed in this court to seek a determination of its rights as against Abrantes Construction Corporation...

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