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  5. 197 B.R. 915 (1996)
 

IN RE LMS HOLDING CO.

Bankruptcy Nos. 91-03412-C to 91-03414-C.

197 B.R. 915 (1996)

In re LMS HOLDING COMPANY, an Oklahoma corporation, Debtor. In re PETROLEUM MARKETING COMPANY, an Oklahoma corporation, Debtor. In re RETAIL MARKETING COMPANY, an Oklahoma corporation, Debtor.

United States Bankruptcy Court, N.D. Oklahoma.

July 1, 1996.

Attorney(s) appearing for the Case

Thomas A. Creekmore, III, Hall, Estill, Hardwick, Gable, Golden & Nelson, Tulsa, OK, for Debtors.

Josiah M. Daniel, III and C. Mark Brannum, Winstead Sechrest & Minick, P.C., Dallas, TX, for The First National Bank of Boston.

Dennis M. Duffy and Jay P. Golden, Tax Div., U.S. Dept. of Justice, for the Internal Revenue Service.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

STEPHEN J. COVEY, Bankruptcy Judge.

This matter came on to be heard upon the motion of LMS Holding Company, an Oklahoma corporation, Petroleum Marketing Company, an Oklahoma corporation and Retail Marketing Company, an Oklahoma corporation ("Debtors"). The bankruptcy cases of the three Debtors were previously consolidated for joint administration by order of this Court. Debtors seek a partial distribution of approximately...

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