IN RE L.J. O'NEILL SHOE CO.

No. 94-3751.

64 F.3d 1146 (1995)

In re L.J. O'NEILL SHOE COMPANY; Hy-Test, Inc., Debtors. MISSOURI DEPARTMENT OF REVENUE, Claimant-Appellant, v. L.J. O'NEILL SHOE COMPANY; Hy-Test, Inc., Debtors-Appellees.

United States Court of Appeals, Eighth Circuit.

Decided August 30, 1995.


Attorney(s) appearing for the Case

Alana Maria Barragan-Scott, Assistant Attorney General, argued, Jefferson City, MO (John R. Munich, on brief), for appellant.

Gregory D. Willard, argued, St. Louis, MO, for appellee.

Before MAGILL and HANSEN, Circuit Judges, and GOLDBERG, Judge.


HANSEN, Circuit Judge.

The Missouri Department of Revenue (MDOR) appeals the district court's1 decision affirming the bankruptcy court's2 decision which sustained the debtors' objections to MDOR's claim for corporate income taxes for the year in which each of the debtors filed chapter 11 bankruptcy. The bankruptcy court and the district court both found that the portions of MDOR's tax claims that related to...

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