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IN RE ERNST & YOUNG, INC.

No. C-2-91-477.

135 B.R. 521 (1991)

In re Petition of ERNST & YOUNG, INC., as Receiver of the Estate of Soundair Corporation, Foreign Debtor. INTERNAL REVENUE SERVICE, Appellant, v. ERNST & YOUNG, INC., as Receiver of Soundair Corporation, Debtor in a Foreign Proceeding, Appellee.

United States District Court, S.D. Ohio, E.D.

August 21, 1991.

Attorney(s) appearing for the Case

Richard Keith Stovall, William Randolph Case, Thompson, Hine & Flory, Charles M. Caldwell, Office of U.S. Trustee, and Daniel F. Gosch, Dickinson, Wright, Moon, Van Dusen & Freeman, Detroit, Mich., for Ernst & Young, Inc.

Jeffrey Paul Hopkins, U.S. Attorney's Office, Columbus, Ohio, Henry J. Riordan, U.S. Dept. of Justice, Tax Div., Washington, D.C., for I.R.S.

MEMORANDUM AND ORDER

HOLSCHUH, Chief Judge.

I.

Appellant United States of America on behalf of the Internal Revenue Service ("IRS") appeals from the bankruptcy court's May 6, 1991 order granting a preliminary injunction. On July 19, 1991, this Court denied the motion of appellee Ernst & Young, Inc. ("Ernst & Young") to dismiss the appeal 135 B.R. 517. The July 19, 1991 memorandum and order sets forth the...

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