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IN RE CONTINENTAL AIRLINES

No. 97-7109.

134 F.3d 536 (1998)

In re: CONTINENTAL AIRLINES, Debtor. UNITED STATES of America, Appellant, v. CONTINENTAL AIRLINES. Thomas E. Ross, Trustee.

United States Court of Appeals, Third Circuit.

Decided January 20, 1998.

As Amended March 23, 1998.

Attorney(s) appearing for the Case

Robert M. Loeb (argued), United States Department of Justice, Civil Division, Appellate Staff, Washington, DC, for Appellant.

Gordon B. Conn, Jr. (argued), Laura D. Jones, Robert S. Brady, Young, Conaway, Stargatt & Taylor, Wilmington, DE, for Appellee.

Before: COWEN, McKEE and ROSENN, Circuit Judges.

OPINION OF THE COURT

ROSENN, Circuit Judge.

This appeal presents an issue pertaining to the right of set-off by a pre-bankruptcy creditor after a plan of reorganization has been approved by the bankruptcy court. Continental Airlines and its affiliates (Continental or Debtors) filed petitions for reorganization under Chapter 11 of the Bankruptcy Code. In April 1990, the bankruptcy court confirmed the Debtors' Joint Plan of Reorganization. In addition to ten...

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