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IN RE NORRIS GRAIN COMPANY

Bankruptcy Nos. 85-218-3P1, 90-111. No. 92-82-Civ-Oc-10.

168 B.R. 264 (1993)

In re NORRIS GRAIN COMPANY, et al., Debtors. NORRIS GRAIN COMPANY, Detroit HC, Inc. and Olympia Stadium Corporation, Appellants and Cross-Appellees, v. UNITED STATES of America, Appellee and Cross-Appellant.

United States District Court, M.D. Florida, Ocala Division.

August 19, 1993.

Attorney(s) appearing for the Case

James H. Post, Smith, Hulsey & Busey, Jacksonville, FL, for appellants.

Ann Reid, U.S. Dept. of Justice, Tax Div., Washington, DC, for appellee.

OPINION

HODGES, District Judge.

This case is here on appeal by both the Debtors and the Government of the Bankruptcy Court's final judgment (Bankr.Adv. Doc. 20), entered 7 April 1992, 138 B.R. 1004.

In a previous adversary proceeding between the parties, Bankruptcy Adversary Proceeding No. 86-314, the Bankruptcy Court, by Order (86-314, Bankr.Adv.Doc. 30), entered 3 December 1985:

1. Allowed the Government...

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