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IN RE THOMAS COMMUNICATIONS, INC.

Civ. A. Nos. 2:93-0177, 2:93-1236.

166 B.R. 846 (1994)

In re THOMAS COMMUNICATIONS, INC.

United States District Court, S.D. West Virginia, Charleston Division.

May 11, 1994.

Attorney(s) appearing for the Case

John A. Rollins, Lewis, Friedberg, Glasser, Casey & Rollins, Charleston, WV, for appellant.

Raymond G. Dodson, Dodson, Riccardi & Lutz, Stephen L. Thompson, Cecil, Barth & Thompson, Charleston, WV, Robert W. Friend, Parkersburg, WV, John H. Kamlowsky, Volk, Frankovitch, Anetakis, Recht, Robertson & Hellerstedt, Wheeling, WV, Christopher S. Smith, Hoyer, Hoyer & Smith, Richard M. Francis, Bowles, Rice, McDavid, Graff & Love, Debra A. Wertman, Charleston, WV, R. Scott Clarke, U.S. Dept. of Justice, Trial Atty., Tax Div., Washington, DC, and Gary L. Call, Asst. U.S. Atty., Charleston, WV, for interested parties.

MEMORANDUM OPINION AND ORDER

HADEN, Chief Judge.

This is a consolidated appeal from two Orders of the United States Bankruptcy Court for the District. Both Orders arose from the pending bankruptcy proceeding of Thomas Communications, Inc. ("Thomas") under Chapter 11 of the Bankruptcy Code ("Code"). In the first Order at issue, entered February 4, 1993, the Bankruptcy Court approved the sale of all assets in Thomas' bankruptcy estate free and clear...

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