IN RE RIVER CITY HOTEL CORP.

Bankruptcy No. 94-11275.

191 B.R. 371 (1995)

In re RIVER CITY HOTEL CORPORATION, Debtor.

United States Bankruptcy Court, E.D. Tennessee.

April 27, 1995.


Attorney(s) appearing for the Case

Gary R. Patrick, Chattanooga, Tennessee, for Debtor.

William H. Horton, Chattanooga, Tennessee, for Pollack Boyd.

Martin Martineau, Washington, DC, for U.S. Dept. of Justice, Tax Division.

Thomas R. Ray, Chattanooga, Tennessee, for Bank of East Ridge.

Richard P. Jahn Jr., Chattanooga, Tennessee, for C. Kenneth Still, Liquidating Trustee.

Kimberly C. Swafford, Attorney/Advisor, Chattanooga, Tennessee, for the United States Trustee.


MEMORANDUM

JOHN C. COOK, Bankruptcy Judge.

This case is before the court on the motion of Pollack and Adele Boyd (a) to determine whether a revocation of the debtor corporation's Subchapter S tax status by its sole shareholder, Pollack Boyd, would violate the order of confirmation heretofore entered in this case and (b) to declare that any taxes incurred by reason of the sale of the debtor's assets in this case fall on the debtor corporation and not...

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