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IN RE SUN CLIFFE, INC.

Bankruptcy No. 88 B 08099 J.

143 B.R. 789 (1992)

In re SUN CLIFFE, INC., Debtor.

United States Bankruptcy Court, D. Colorado.

August 11, 1992.

Attorney(s) appearing for the Case

Jeffrey S. Brinen, Rubner & Kutner, P.C., Denver, Colo., for claimant Rubner & Kutner, P.C.

Michael Lloyd, Sp. Asst. U.S. Atty., Denver, Colo., for claimant I.R.S.

MEMORANDUM OPINION AND ORDER

ROLAND J. BRUMBAUGH, Bankruptcy Judge.

THIS MATTER comes before the Court upon the Motion to Allow Administrative Claims of the Internal Revenue Service ("IRS") filed June 18, 1992, and the Objection to the Administrative Expense Claim of the Internal Revenue Service filed by Rubner & Kutner, P.C. ("R & K") on July 13, 1992. The matter was argued August 4, 1992.

This case was filed as a Chapter 11 case on June...

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