IN RE DIBERT, BANCROFT & ROSS CO., LTD.

No. 95-1741.

192 B.R. 688 (1996)

In re DIBERT, BANCROFT & ROSS CO., LTD.

United States District Court, E.D. Louisiana.

February 12, 1996.


Attorney(s) appearing for the Case

Kevin C. Schoenberger, Law Offices of Kevin C. Schoenberger, New Orleans, LA, and Walter Antin, Jr., the Antin Law Firm, Hammond, LA, for appellants.

Dennis Michael Dendy, Amato & Creely, Gretna, LA, attorney for the Chapter 7 Trustee, Robert Marrero, David M. Culpepper and Omer F. Kuebel (T.A.), III, Draper & Culpepper, APLC, New Orleans, LA, attorneys for Central Progessive Bank, and John M. Bilheimer, U.S. Department of Justice, Tax Division, Washington, DC, attorney for the Internal Revenue Service, for appellees.


ORDER AND REASONS

FALLON, District Judge.

Before the Court is an appeal from a final order of the United States Bankruptcy Court, Eastern District of Louisiana, entered on May 4, 1995, granting summary judgment in favor of the United States on a complaint filed by the Trustee for interpleader and to determine validity and priority of liens. For the reasons that follow, the judgment of the Bankruptcy Court is AFFIRMED.

I. BACKGROUND...

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