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IN RE MUSIC MERCHANDISERS, INC.

Bankruptcy No. 385-01035.

131 B.R. 377 (1991)

In re MUSIC MERCHANDISERS, INC., Debtor.

United States Bankruptcy Court, M.D. Tennessee.

September 17, 1991.

Attorney(s) appearing for the Case

William Caldwell Hancock, Nashville, Tenn., for trustee Lawrence Pollack.

Barbara D. Holmes, Beth Roberts Derrick, Nashville, Tenn., Asst. U.S. Trustees.

MEMORANDUM

KEITH M. LUNDIN, Bankruptcy Judge.

The question presented is whether the Chapter 7 trustee is entitled to a commission on funds "deemed" disbursed in a settlement with a claim holder. 11 U.S.C. § 326 does not allow the trustee a fee. The following are findings of fact and conclusions of law. Bankr.R. 7052.

I.

There are two controversies between the Internal Revenue Service and the Chapter 7 trustee. The trustee sued the...

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