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IN RE DELTA PLAZA PARTNERS

Bankruptcy No. 90-21312, Adv. No. 90-2123.

133 B.R. 355 (1991)

In re DELTA PLAZA PARTNERS, a Florida General Partnership. DELTA PLAZA PARTNERS, a Florida General Partnership, Plaintiff, v. MINNESOTA MUTUAL LIFE INSURANCE CO., a Foreign Corporation, and the United States of America, Internal Revenue Service, Defendants.

United States Bankruptcy Court, N.D. Mississippi.

May 2, 1991.

Attorney(s) appearing for the Case

William R. Armstrong, Jr., Henderson, Duke, Dantone and Hines, P.A., Greenville, Miss., for Delta Plaza Partners.

Paul J. Stephens, Watkins and Eager, Jackson, Miss., for Minnesota Mut. Life Ins. Co.

Assistant U.S. Atty. Jim M. Greenlee, Oxford, Miss., for I.R.S.

OPINION

DAVID W. HOUSTON, III, Bankruptcy Judge.

On consideration before the court is a motion for summary judgment filed by the defendant, Minnesota Mutual Life Insurance Co.; response to said motion having been filed by the debtor, Delta Plaza Partners; and the court having considered same hereby finds as follows, to-wit:

I.

The court has jurisdiction of the subject matter of and the parties to this proceeding pursuant to 28 U.S.C. &...

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