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IN RE H.R.P. AUTO CENTER, INC.

Bankruptcy No. B87-00170.

130 B.R. 247 (1991)

In re H.R.P. AUTO CENTER, INC., Debtor. STATE OF OHIO, DEPARTMENT OF TAXATION, Plaintiff, v. H.R.P. AUTO CENTER, INC., Defendant.

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

August 9, 1991.

Attorney(s) appearing for the Case

Kenneth J. Freeman, Cleveland, Ohio, for plaintiff.

Mark Schlachet, Cleveland, Ohio, for defendant.

MEMORANDUM OF OPINION AND DECISION

WILLIAM J. O'NEILL, Bankruptcy Judge.

The issues before the Court emanate from the Chapter 11 case of H.R.P. Auto Center, Inc. (HRP(2)), Case Number B87-00170. Specifically under consideration are (1) the motion of the State of Ohio, Department of Taxation (State) for dismissal or conversion of the Chapter 11 case and Debtor's response, (2) Debtor's motion to vacate unauthorized judgment entry and objection to claim with...

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