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IN RE STOECKER

Nos. 93 C 2160, 89 B 2873.

172 B.R. 579 (1994)

In re William J. STOECKER, Debtor. STATE OF ILLINOIS, DEPARTMENT OF REVENUE, Appellant, v. Thomas E. RALEIGH as Trustee of the Estate of William J. Stoecker, Appellee.

United States District Court, N.D. Illinois, Eastern Division.

August 31, 1994.

Attorney(s) appearing for the Case

James Douglas Newbold, Illinois Atty. General's Office, Chicago, IL, for Etolen and Buchanan Masonry, State of Illinois, Dept. of Revenue.

Robert Radasevich, David A. Eide, George Michael Hoffman, Neal, Gerber & Eisenberg, Chicago, IL, for Thomas E. Raleigh.

Thomas E. Raleigh, Raleigh and Helms, Chicago, IL, for William J. Stoecker.

MEMORANDUM OPINION AND ORDER

ANDERSEN, District Judge.

This case is before the court on the appeal of the State of Illinois Department of Revenue ("Department") from the United States Bankruptcy Court for the Northern District of Illinois. In re Stoecker, 151 B.R. 989 (Bankr.N.D.Ill.1993) (Squires, J., presiding). The principal issue in this case is whether Rule 3002 of the Federal Rules of Bankruptcy Procedure...

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