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IN RE GRAND CHEVROLET, INC.

No. CV-92-6966-JMI.

153 B.R. 296 (1993)

In re GRAND CHEVROLET, INC., and related entities including: 1. Grand Motors, Inc.; 2. Grand Wilshire Finance Corporation; 3. Grand Rizal Finance Corporation; 4. Grand Wilshire Capital, Inc., Debtors. INTERNAL REVENUE SERVICE, Appellant, v. Irving SULMEYER, Chapter 11 Trustee, Appellee.

United States District Court, C.D. California.

April 1, 1993.

Attorney(s) appearing for the Case

Terree A. Bowers, Mason C. Lewis, Darwin Thomas, U.S. Attys., Los Angeles, CA, for appellant.

Max H. Rush, Steven R. Wainess, Sulmeyer, Kupetz, Baumann & Rothman, Los Angeles, CA, for appellee.

ORDER VACATING BANKRUPTCY COURT'S DECLARATORY RELIEF

IDEMAN, District Judge.

IT IS HEREBY ORDERED:

Appellant INTERNAL REVENUE SERVICE [hereinafter "I.R.S."] appeals from a declaratory judgment by the Bankruptcy Court authorizing IRVING SULMEYER [hereinafter "Trustee"] to file a consolidated tax return. This Court VACATES the Bankruptcy Court's judgment because the Bankruptcy Court lacked jurisdiction.

BACKGROUND FACTS

Grand Wilshire...

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