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IN RE PREFERRED DOOR CO., INC.

No. 92-2024.

990 F.2d 547 (1993)

In re PREFERRED DOOR COMPANY, INC., Debtor. SMALL BUSINESS ADMINISTRATION and Internal Revenue Service, Appellees, v. PREFERRED DOOR COMPANY, INC., Appellant.

United States Court of Appeals, Tenth Circuit.

Rehearing Denied April 28, 1993.

Attorney(s) appearing for the Case

William A. L'Esperance, Albuquerque, NM, for appellant.

Annette M. Wietecha, Dept. of Justice (James A. Bruton, Acting Asst. Atty. Gen., Gary D. Gray and Alice L. Ronk, Dept. of Justice, Don V. Svet, U.S. Atty., Ron Andazola, Special Asst. U.S. Atty., Albuquerque, NM, with her on the briefs), Washington, DC, for appellees.

Before McKAY, Chief Circuit Judge, SETH, Senior Circuit Judge, and MOORE, Circuit Judge.

JOHN P. MOORE, Circuit Judge.

Preferred Door Company, Inc., appeals the decision of the District Court of the District of New Mexico affirming the bankruptcy court's dismissal of its Chapter 11 proceeding. The bankruptcy court dismissed the case because Preferred Door was unable to effectuate a plan and, specifically, to pay postpetition interest and tax penalties on the date of confirmation. On appeal, Preferred Door argues the bankruptcy court erred in refusing...

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