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IN RE BICOASTAL CORP.

Bankruptcy No. 89-8191-8P1.

124 B.R. 598 (1991)

In re BICOASTAL CORPORATION, d/b/a Simuflite, f/k/a The Singer Company, Debtor.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

February 6, 1991.

Attorney(s) appearing for the Case

Harley E. Riedel, II, Stichter & Riedel, P.A., Tampa, Fla. Oppenheimer Wolff & Donnelly, St. Paul, Minn., Oppenheimer Wolff & Donnelly, Chicago, Ill. for debtor.

Douglas McClurg, Holland & Knight, Tampa, Fla. for CAE Industries.

Lynne England, Asst. U.S. Trustee, Tampa, Fla.

William M. Goldman, Brown & Wood, New York City, for Creditors Committee.

Francis H. Cobb, Dykema Gossett, Spencer, Tampa, Fla. for Unsecured Creditors Committee.

Robert E. Montgomery, Jr., Paul, Weiss, Rifkin, Whartin & Garrison, Washington, D.C., for Taxpayers Against Fraud.

John Patrick Jr., Sp. Asst. U.S. Atty., Tampa, Fla.

Department of Justice, Civ. Div., J. Christopher Kohn, Washington, D.C.

ORDER ON MOTIONS FOR PARTIAL SUMMARY JUDGMENT

ALEXANDER L. PASKAY, Chief Judge.

THIS is a Chapter 11 case. The matter under consideration involves the estimation of a claim filed by the United States of America (Government) against Bicoastal Corporation, d/b/a Simuflite, f/k/a The Singer Company (Debtor). The claim, which is admittedly a contingent and unliquidated claim, thus subject to the estimation process provided for by § 502(c)(1) of the Bankruptcy...

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