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IN RE RANDA COAL CO.

Civ. A. No. 90-0081-B, Adv. No. 7-88-0189, Bankruptcy No. 7-83-01322.

128 B.R. 421 (1991)

In re RANDA COAL COMPANY, Debtor. RANDA COAL COMPANY, Plaintiff, v. VIRGINIA IRON COAL & COKE COMPANY, and Internal Revenue Service, Appellees.

United States District Court, W.D. Virginia, Big Stone Gap Division.

June 11, 1991.

Attorney(s) appearing for the Case

Jo S. Widener, Bristol, Va., for debtor, plaintiff.

Michael Cleary, Roanoke, Va., for appellee VICC.

Jerry W. Kilgore, Asst. U.S. Atty., Abingdon, Va., Beverly Moses, U.S. Dept. of Justice, Washington, D.C., for appellee I.R.S.

MEMORANDUM OPINION

GLEN M. WILLIAMS, Senior District Judge.

Plaintiff, Randa Coal Company ("Randa"), appeals to this court from the United States Bankruptcy Court for the Western District of Virginia. This court has appellate jurisdiction over this action pursuant to 28 U.S.C.A. § 158.

PROCEDURAL AND FACTUAL BACKGROUND

On November 25, 1983, Randa filed a petition for Chapter 11 relief in bankruptcy court. At the time of the filing...

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