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IN RE CHATEAUGAY CORP.

Nos. 92 Civ. 3394 (KC), 92 Civ. 3395 (KC).

146 B.R. 626 (1992)

In re CHATEAUGAY CORPORATION, Reomar, Inc., The LTV Corporation, et al., Debtors. The LTV CORPORATION, for itself and on behalf of all affiliated debtors in these cases, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States District Court, S.D. New York.

October 19, 1992.

Attorney(s) appearing for the Case

Thomas E. Biron, Blank Rome Comiskey & McCauley, Philadelphia, Pa., Karen E. Wagner, Davis Polk & Wardwell, Michael J. Crames, Kaye Scholer Fierman Hays & Handler, New York City, Frank Cummings, Leboeuf Lamb Lieby & Macraw, Washington D.C., Mark A. Speiser, Stroock & Stroock & Lavan and Donald L. Kuba, Warshaw Burstein Cohen Schlesenger & Kuh, New York City, for plaintiff.

Richard W. Mark, Chief, Civ. Div., U.S. Atty's Office, S.D.N.Y., New York City, for defendant.

OPINION AND ORDER

CONBOY, District Judge:

The Internal Revenue Service ("IRS") has asserted excise tax claims under 26 U.S.C. § 4971 against the LTV Corporation ("LTV") for three separate years, 1984, 1985, and 1986. LTV seeks to expunge the tax claims as invalid under the automatic stay of the Bankruptcy Code (11 U.S.C. § 362(a)(5)). In the alternative, LTV seeks to subordinate the § 4971 excise tax claims to the claims of general unsecured...

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