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IN RE DORROUGH, PARKS & CO.

Bankruptcy No. 92-32091. Adv. No. 92-3213.

173 B.R. 135 (1994)

In re DORROUGH, PARKS & COMPANY, Debtor. Ann MOSTOLLER, Trustee, Plaintiff, v. ASPEN MARINE GROUP, Union Planters National Bank, First American National Bank, and The United States of America, Defendants.

United States Bankruptcy Court, E.D. Tennessee.

October 20, 1994.

Attorney(s) appearing for the Case

Ann Mostoller, Trustee, Oak Ridge, TN.

Hunton & Williams, John A. Lucas, Martin B. Bailey, Knoxville, TN, for defendant First American Nat. Bank.

Bernstein, Stair & McAdams, Doris C. Allen, Knoxville, TN, for defendant Union Planters Nat. Bank.

Carl K. Kirkpatrick, U.S. Atty., Knoxville, TN, Carol Priest, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S. and its agency, I.R.S.

MEMORANDUM ON PRIORITY OF LIEN OF DEFENDANTS UNITED STATES OF AMERICA AND UNION PLANTERS NATIONAL BANK

RICHARD S. STAIR, Jr., Bankruptcy Judge.

An involuntary case was commenced against the debtor, Dorrough, Parks & Company, on April 27, 1992, and an order for relief was granted under Chapter 7 on June 18, 1992. This adversary proceeding was the subject of a previous memorandum opinion and...

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