In re SCOTT CABLE COMMUNICATIONS, INC., Debtor.
United States of America, Plaintiff,
v.
State Street Bank and Trust Company, as Indenture Trustee for Junior Subordinated Secured PIK Notes, Defendant,
Scott Cable Communications, Inc., Intervenor-Defendant.
United States Bankruptcy Court, D. Connecticut.https://leagle.com/images/logo.png
April 26, 1999.
April 26, 1999.
Attorney(s) appearing for the Case
Ira Goldman, Shipman & Goodwin, Hartford, CT, for State Street Bank and Trust Company as Indenture Trustee.
Daniel H. Golden, Brian Cogan, Stroock & Stroock & Lavan LLP, New York City, for Scott Cable Communications.
Craig I. Lifland, Zeisler & Zeisler, P.C., Bridgeport, CT, for Scott Cable Communications.
Deirdre A. Martini, Assistant United States Attorney, United States Department of Justice, Bridgeport, CT, for Internal Revenue Service.
John V. Cardone, United States Department of Justice, Tax Division, Washington, D.C., for Internal Revenue Service.
United States Bankruptcy Court, D. Connecticut.
MEMORANDUM AND ORDER ON DEFENDANTS' MOTION FOR SUMMARY JUDGMENT
ALAN H.W. SHIFF, Chief Judge.
The plaintiff Internal Revenue Service filed the instant adversary proceeding, seeking a determination that the holders of certain notes should be treated as holding an equity interest or their claims should be equitably subordinated to its claim, notwithstanding the order in a prior bankruptcy proceeding which treated...
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