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IN RE COLUMBIA GAS SYSTEM, INC.

Civ. A. No. 92-258 LON, Bankruptcy Nos. 91-803, 91-804.

146 B.R. 106 (1992)

In re The COLUMBIA GAS SYSTEM, INC. and Columbia Gas Transmission Corporation, Debtors. ENTERPRISE ENERGY CORPORATION, et al., Appellants, v. UNITED STATES of America, on Behalf of its INTERNAL REVENUE SERVICE, Appellee.

United States District Court, D. Delaware.

October 6, 1992.

Attorney(s) appearing for the Case

F.L. Peter Stone and Jeffrey B. Bove of Connolly, Bove, Lodge & Hutz, Wilmington, Del. (Duke W. Thomas (argued), Robert J. Sidman (argued) and James H. Hedden of Vorys, Sater, Seymour and Pease, Columbus, Ohio, of counsel), for appellants.

Ellen Slights of U.S. Atty.'s Office, Wilmington, Del. (Stuart D. Gibson (argued), U.S. Dept. of Justice, Washington, D.C., of counsel), for appellee.

OPINION

LONGOBARDI, Chief Judge.

Before the Court is the appeal of Enterprise Energy Corporation ("Energy" or "Enterprise Energy") from a Bankruptcy Court order, dated March 18, 1992, which denied Enterprise Energy's motion to require Columbia Gas Transmission Corporation ("TCO") to assume or reject an executory settlement agreement.

BACKGROUND

On July 31, 1991 (the "petition Date"), Columbia Gas System, Inc. ("CG") and its subsidiary,...

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