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IN RE AMERICAN FREIGHT SYSTEM, INC.

Bankruptcy No. 88-41050-11.

174 B.R. 610 (1994)

In re AMERICAN FREIGHT SYSTEM, INC., Debtor.

United States Bankruptcy Court, D. Kansas.

November 21, 1994.

Attorney(s) appearing for the Case

James J. Long, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for IRS.

Kimberly Shell Zellmer, Hillix, Brewer, Hoffhaus, Whittaker & Wright, Kansas City, MO, for debtor.

John Foulston, U.S. Trustee, Wichita, KS.

MEMORANDUM OF DECISION ON SUMMARY JUDGMENT MOTIONS

JAMES A. PUSATERI, Chief Judge.

This matter arises from the debtor's objection to a proof of claim filed by the United States on behalf of the Internal Revenue Service. It is now before the Court on opposing motions for summary judgment. The IRS is represented by James J. Long, Trial Attorney in the Tax Division of the Department of Justice and Lee Thompson, United States Attorney for the District of Kansas...

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