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IN RE FLYING BOAT, INC.

Bankruptcy No. 399-30339-RCM-11.

245 B.R. 241 (1999)

In re FLYING BOAT, INC., d/b/a Pan Am Air Bridge, Debtor.

United States Bankruptcy Court, N.D. Texas, Dallas Division.

November 30, 1999.

Attorney(s) appearing for the Case

Andrea Horowitz Handel, J. Christopher Kohn, Tracy J. Whitacker, Department of Justice, Washington DC, for United States.

John D. Penn, Mark X. Mullin, Eric Terry, Dallas, TX, for Trustee.

David W. Ogden, Paul E. Coggins, Myrna B. Silen, Dallas, TX, for Debtor.

MEMORANDUM OPINION ON OBJECTION TO CLAIMS OF THE UNITED STATES

ROBERT C. McGUIRE, Chief Judge.

On October 26, 1999, came on to be heard the objection of Michael A. McConnell, Trustee and post-confirmation Estate Representative of Debtor (hereafter referred to as "Trustee"), to the claims of the United States Department of Agriculture ("USDA"), and Immigration and Naturalization Service ("INS"). The Court has jurisdiction of this core proceeding under...

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