IN RE W.F. MONROE CIGAR, CO.

No. 93 C 6348.

166 B.R. 110 (1994)

In re W.F. MONROE CIGAR, CO., an Illinois Corporation, Debtor. UNITED STATES of America, Appellant, v. W.F. MONROE CIGAR, CO., State of Illinois, Appellees.

United States District Court, N.D. Illinois, E.D.

April 19, 1994.


Attorney(s) appearing for the Case

U.S. Attorney's Office, Chicago, IL, Karen A. Smith, Samuel D. Brooks, U.S. Dept. of Justice, Washington, DC, for appellant.

Steven Richard Radtke, Chill, Chill & Radtke, P.C., Chicago, IL, for appellees.


OPINION AND ORDER

NORGLE, District Judge:

Before the court is the appeal of the United States of America from the United States Bankruptcy Court for the Northern District of Illinois. For reasons that follow, the court reverses the decision of the bankruptcy court.

FACTS

W.F. Monroe Cigar Company ("debtor") filed a Chapter 11 bankruptcy petition on December 27, 1984 for which a plan...

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