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IN RE CMC ELECTRONICS CORP.

Bankruptcy No. 87-01297-293. Adv. No. 91-4136.

166 B.R. 382 (1993)

In re CMC ELECTRONICS CORPORATION, Debtor. Arthur C. UNGER, Trustee/Plaintiff, v. UNITED STATES of America, et al., Defendants.

United States Bankruptcy Court, E.D. Missouri, E.D.

October 15, 1993.

Attorney(s) appearing for the Case

Steven B. Higgins, U.S. Atty., Eastern Div., St. Louis, MO, for the U.S.

Steven W. LaBounty, Senior Atty., Dist. Counsel, I.R.S., Midwest Region, St. Louis, MO, for I.R.S.

Thomas Blumenthal, Love, Lacks & Paule, Clayton, MO, for Paychex, Inc.

Chris Grigorian, Tax Div., U.S. Dept. of Justice, Washington, DC, for U.S. Dept. of Justice.

Joel A. Kunin, Carr, Korein, Tillery, Kunin, Montroy Glass & Bogard, East St. Louis, IL, for trustee.

James S. Cole, St. Louis, MO, Asst. U.S. Trustee.

MEMORANDUM OPINION

DAVID P. McDONALD, Bankruptcy Judge.

JURISDICTION

This Court has jurisdiction over the parties and subject matter of this proceeding pursuant to 28 U.S.C. §§ 1334, 151, and 157 and Local Rule 29 of the United States District Court for the Eastern District of Missouri. This is a "core proceeding" pursuant to 28 U.S.C. §§ 157(b)(2)(A), (B) and...

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