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IN RE WHITE FARM EQUIPMENT, CO.

Bankruptcy No. 85 B 7532.

146 B.R. 736 (1992)

In re: WHITE FARM EQUIPMENT, COMPANY, Debtor.

United States Bankruptcy Court, N.D. Illinois, E.D.

October 1, 1992.

Attorney(s) appearing for the Case

Joseph L. Matz of Holleb & Coff, Chicago, Ill., for John T. Grigsby.

David S. Newman, U.S. Dept. of Justice, Washington, D.C., for I.R.S.

MEMORANDUM OPINION

JOHN D. SCHWARTZ, Chief Judge.

The matter before the Court is the motion John T. Grigsby, designated person of the estate of the White Farm Equipment Company ("White Farm"), to satisfy claim number 1-17 of the Internal Revenue Service ("IRS"). For the reasons set forth below, the Court, after considering the pleadings, memoranda, and exhibits grants White Farm's motion.

FACTS AND BACKGROUND

The facts are undisputed. On...

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