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IN RE PULLMAN CONST. INDUSTRIES, INC.

Bankruptcy No. 87 B 06441-44. Adv. No. 92 A 00015.

190 B.R. 618 (1996)

In re PULLMAN CONSTRUCTION INDUSTRIES, INC., et al., Debtors. PULLMAN CONSTRUCTION INDUSTRIES, INC., Plaintiff, v. UNITED STATES of America and State of Illinois, Dept. of Revenue, Defendants.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

January 2, 1996.

Attorney(s) appearing for the Case

Stephen T. Bobo, D'Ancona & Pflaum, Chicago, IL, for Plaintiff Debtor Pullman.

Charles J. Cannon, Trial Attorney, Tax Div., U.S. Dept. of Justice, Washington, D.C., and Joel Nathan, Special Assistant U.S. Attorney, Chicago, IL, for Defendant United States.

AMENDMENT TO CONCLUSIONS OF LAW ENTERED ON PLAINTIFF'S MOTION TO AMEND JUDGMENT

JACK B. SCHMETTERER, Bankruptcy Judge.

Introduction

On May 1, 1987, Pullman Construction Industries, Inc. and three wholly-owned subsidiaries (collectively "Pullman" or "Debtor") filed petitions for relief under Chapter 11 of the Bankruptcy Code, 11 U.S.C. § 101 et seq. Their cases were jointly administered. Pullman administered its affairs...

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