IN RE TRINITY GAS CORPORATION (REORGANIZED)

Bankruptcy No. 97-60425-11. Adversary No. 99-6012.

242 B.R. 344 (1999)

In re TRINITY GAS CORPORATION (REORGANIZED), Debtor. Trinity Gas Corporation (Reorganized), Plaintiff, v. Internal Revenue Service, Sidney W. Sers, Patricia Sers, and Amanda Sers, Defendants.

United States Bankruptcy Court, N.D. Texas, San Angelo Division.

December 22, 1999.


Attorney(s) appearing for the Case

Cynthia Messersmith and Ralph F. Shilling, Tax Division, Dept. of Justice, Dallas, TX, for Internal Revenue Service.

Van Oliver, Kirk Kennedy, Andrews & Kurth, L.L.P., Dallas, TX, for Trinity Gas Corporation (Reorganized).


MEMORANDUM OF OPINION ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

JOHN C. AKARD, Bankruptcy Judge.

The Reorganized Trinity Gas Corporation (Reorganized Trinity) filed the captioned adversary proceeding to have the United States of America through its agency, the Internal Revenue Service (IRS), disgorge a $1M payment made in November 1997 for the 1997 estimated joint income tax liability of Sidney W. Sers and his...

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