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IN RE HOWARD INDUSTRIES, INC.

Bankruptcy No. 2-91-09887.

170 B.R. 358 (1994)

In re HOWARD INDUSTRIES, INC., Debtor.

United States Bankruptcy Court, S.D. Ohio, Eastern Division.

July 15, 1994.

Attorney(s) appearing for the Case

Terrence A. Grady, Hahn Loeser & Parks, Columbus, OH, for debtor.

Brenda L. Dodrill, Asst. U.S. Atty., Columbus, OH, Leslie M. Singer, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for U.S., I.R.S.

OPINION AND ORDER ON MOTION FOR SUMMARY JUDGMENT

BARBARA J. SELLERS, Bankruptcy Judge.

Before the Court is the second objection of Howard Industries, Inc. ("Howard") to an amended proof of claim filed by the United States of America, Internal Revenue Service, ("IRS"). The Court has held several pretrial conferences regarding this contested matter and commenced a hearing. Following a recess of that hearing the parties agreed that certain matters could...

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