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MATTER OF WELLINGTON FOODS, INC.

Bankruptcy No. 91-40732. Adv. No. 93-4070.

165 B.R. 719 (1994)

In the Matter of WELLINGTON FOODS, INC., Debtor. Wiley A. WASDEN, III, Plaintiff, v. FLORIDA DEPARTMENT OF REVENUE, Georgia Department of Revenue, and Internal Revenue Service, Defendants.

United States Bankruptcy Court, S.D. Georgia, Brunswick Division.

March 22, 1994.

Attorney(s) appearing for the Case

James B. Wessinger, III, Savannah, GA, for plaintiff.

Sean D. O'Connor, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for defendants.

MEMORANDUM AND ORDER ON MOTION AND CROSS-MOTION FOR SUMMARY JUDGMENT

LAMAR W. DAVIS, Jr., Chief Judge.

Wiley A. Wasden, III, Trustee in Debtor's Chapter 7 case, initiated this proceeding on May 7, 1993, against the United States, the Georgia Department of Revenue and the Florida Department of Revenue. The United States and Georgia Department of Revenue timely filed answers, and the Florida Department of Revenue filed a Motion to Dismiss. Subsequently...

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