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U.S. v. BALSAM CORP.

No. 4:97CV95JCH, Bankruptcy Nos. 94-43104-293, 94-43242-293, 94-43243-293.

232 B.R. 160 (1997)

UNITED STATES of America, Appellant, v. BALSAM CORPORATION, et al., Appellee.

United States District Court, E.D. Missouri, Eastern Division.

November 13, 1997.

Attorney(s) appearing for the Case

Joel A. Kunin, Partner, Steven M. Wallace, Associate, Carr and Korein, Saint Louis, IL, for Balsam Corporation, debtor.

Richard W. Engel, Jr., Armstrong Teasdale, LLP, St. Louis, MO, Robert D. Metcalfe, U.S. Department of Justice, Office of Special Litigation, Tax Div., Washington, DC, for United States of America, appellant.

Richard W. Engel, Jr., J. Talbot Sant, Jr., Armstrong Teasdale, LLP, St. Louis, MO, for Procedo International Gesellschaft Fur Exportfactoring MBH, appellee.

David A. Warfield, Husch and Eppen-berger, St. Louis, MO, for The Official Plan Committee, appellee.

Peter Lumaghi, U.S. Department of Justice, Office of Trustee, St. Louis, MO, Dana McWay, U.S. Bankruptcy Court, St. Louis, MO, for Peter Lumaghi, trustee.

MEMORANDUM AND ORDER

HAMILTON, Chief Judge.

Pursuant to 28 U.S.C. § 158(a)(1), Appellant, United States of America, appeals from an order entered by the United States Bankruptcy Court for the Eastern District of Missouri, Eastern Division ("Bankruptcy Court") on December 5, 1996 denying Appellant's Motion for Allowance and Payment of Administrative Expenses. Appellant filed an opening brief on...

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