IN RE COLUMBIA GAS SYSTEM INC.

No. 93-7409.

50 F.3d 233 (1995)

In re COLUMBIA GAS SYSTEM INC.; Columbia Gas Transmission Corporation, Debtors. ENTERPRISE ENERGY CORPORATION, Appellant, v. UNITED STATES of America, On behalf of the I.R.S., Thomas E. Ross, Trustee.

United States Court of Appeals, Third Circuit.

March 10, 1995.


Attorney(s) appearing for the Case

Robert J. Sidman, (argued), Duke W. Thomas, Vorys, Sater, Seymour & Pease, Columbus, OH, for appellant Enterprise Energy Corp.

Robert S. Brady, Young, Conaway, Stargatt & Taylor, Wilmington, DE, for appellees Columbia Gas System Inc. and Columbia Gas Transmission Corp.

Linda E. Mosakowski, (argued), Gary R. Allen, David E. Carmack, U.S. Dept. of Justice Tax Div., Washington, DC, for appellee U.S. on behalf of I.R.S.

Before: SLOVITER, Chief Judge, SCIRICA and LEWIS, Circuit Judges.


OPINION OF THE COURT

SCIRICA, Circuit Judge.

In this bankruptcy matter, we must decide whether certain terms in a class action settlement agreement constitute an executory contract under 11 U.S.C. § 365 (1988). The Internal Revenue Service contended the settlement agreement was not an executory contract. Both the bankruptcy court and the district court1 agreed with the IRS, and the class members appealed. We will affirm...

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