IN RE CHUGACH ALASKA CORP.

Bankruptcy Nos. A91-00207-DMD, A91-00209-DMD, A91-00210-DMD, A91-00211-DMD.

147 B.R. 214 (1992)

In re CHUGACH ALASKA CORPORATION, Chugach Fisheries, Inc., Chugach Forest Products, Inc., Chugach Timber Corporation, Debtors.

United States Bankruptcy Court, D. Alaska.

September 17, 1992.


Attorney(s) appearing for the Case

Peter W. Giannini, Robert Crowther, Giannini & Associates, P.C., Anchorage, Alaska, Michael D. Thomson, John D. Taurman, Vinson & Elkins, Washington, D.C., for Chugach Alaska Corp.

Thomas J. Sawyer, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C.


MEMORANDUM REGARDING REMAINING PARTIAL SUMMARY JUDGMENT MOTIONS

DONALD MacDONALD IV, Bankruptcy Judge.

Chugach Alaska Corporation ("Chugach") has filed an objection to the claims filed by the Internal Revenue Service ("IRS") in this case, and has moved for a determination of its tax liability. The parties have previously resolved, by stipulation, a significant portion of the tax dispute. By order dated May 4, 1992, this court entered partial summary judgment...

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