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MATTER OF ALL AMERICAN OF ASHBURN, INC.

Bankruptcy No. A83-03719-WHD, Adv. No. 91-6429A.

156 B.R. 696 (1993)

In the Matter of ALL AMERICAN OF ASHBURN, INC., Debtor. Paul W. BONAPFEL, Chapter 7 Trustee for All American of Ashburn, Inc., Plaintiff, v. The UNITED STATES of America, Defendant.

United States Bankruptcy Court, N.D. Georgia, Atlanta Division.

March 10, 1993.

Attorney(s) appearing for the Case

D. Scott Silvis, Lamberth, Bonapfel, Cifelli, Wilson & Stokes, Atlanta, GA, for plaintiff/trustee.

Jon D. Pifer, Trial Atty. Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant.

ORDER

W. HOMER DRAKE, Jr., Bankruptcy Judge.

Before the Court is a Motion for Summary Judgment ("Motion") filed by Paul W. Bonapfel ("Plaintiff"), Chapter 7 Trustee for the estate of All American of Ashburn, Inc. ("Debtor"). Plaintiff brought this adversary proceeding seeking an order disallowing certain tax claims that the United States has filed in this bankruptcy case. In addition, Plaintiff seeks to subordinate to unsecured claims the portion of these...

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