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IN RE ELDER-BEERMAN STORES CORP.

Bankruptcy No. 95-33643.

207 B.R. 548 (1997)

In re The ELDER-BEERMAN STORES CORP. an Ohio Corporation, et al., Debtors.

United States Bankruptcy Court, S.D. Ohio, Western Division.

March 20, 1997.

Attorney(s) appearing for the Case

Richard M. Cieri, Jones, Day, Reavis & Pogue, Cleveland, OH, Scott J. Davido, Jones, Day, Reavis & Pogue, Pittsburgh, PA, Shawn J. Organ, Richard A. Chesley, Jones, Day, Reavis & Pogue, Columbus, OH, for Elder-Beerman.

Carina J. Campobasso, Tax Division, United States Department of Justice, Washington, DC, Louis H. Hill, Senior Attorney, Department of the Treasury, Internal Revenue Service, Cincinnati, OH, for U.S.

Alan R. Lepene, Thompson, Hine & Flory, Cleveland, OH, for Official Committee of Unsecured Creditors.

Louis F. Solimine, Thompson, Hine & Flory, Cincinnati, OH.

Lawrence C. Gottlieb, Siegel, Sommers & Schwartz, New York City, for Official Committee of Unsecured Trade Creditors.

Jay R. Indyke, Siegel, Sommers & Schwartz, New York City.

DECISION AND ORDER DISALLOWING CLAIM OF INTERNAL REVENUE SERVICE

WILLIAM A. CLARK, Chief Judge.

This matter is before the court upon Debtor's objection to a proof of claim filed by the Department of the Treasury, the Internal Revenue Service. The court has jurisdiction pursuant to 28 U.S.C. § 1334(b) and the Standing Order of Reference entered in this district on July 30, 1984. This matter is a core proceeding...

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