NORTHLAND ASSOCIATES, INC. v. U.S., I.R.S.

Nos. 91-CV-651, 91-00058, 92-CV-117 and 92-CV-574.

160 B.R. 484 (1993)

NORTHLAND ASSOCIATES, INC., Plaintiff, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, and Abrantes Construction Corporation, as Debtor in Possession, Defendants. In re ABRANTES CONSTRUCTION CORPORATION, Debtor. UNITED STATES of America, Appellant, v. NORTHLAND ASSOCIATES, INC., Appellee. (Two Cases)

United States District Court, N.D. New York.

November 2, 1993.


Attorney(s) appearing for the Case

Ernstrom & Dreste, Rochester, NY (J. William Ernstrom, of counsel), for Northland Associates, Inc.

U.S. Dept. of Justice, Tax Div., Washington, DC (Mark D. Lansing, D. Patrick Mullarkey, of counsel), Gary Sharpe, U.S. Atty., Syracuse, NY (William F. Larkin, Asst. U.S. Atty.), for U.S.

Devorsetz, Stinziano, Gilberti & Smith, P.C., Syracuse, NY (Bruce E. Wood, of counsel), for Abrantes Const. Corp.

Richard Croak, U.S. Trustee, Utica, NY.


MEMORANDUM-DECISION AND ORDER

INTRODUCTION

McCURN, Senior District Judge.

On April 3, 1991, the bankruptcy court granted Northland Associates, Inc.'s ("Northland") motion to lift the automatic stay pursuant to 11 U.S.C. § 362(a). On April 13, 1991, the United States filed a notice of appeal with respect to this order. Shortly thereafter, Northland commenced the present civil action (91-CV-651) seeking an order requiring the Army Corps...

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