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IN RE ALLIANCE HEALTH OF FT. WORTH, INC.

No. 4:98-CV-691-A.

240 B.R. 699 (1999)

In re ALLIANCE HEALTH OF FORT WORTH, INC., Debtor. United States of America, Appellant, v. Cherry Street Partners, L.P., Appellee.

United States District Court, N.D. Texas, Fort Worth Division.

January 7, 1999.

Attorney(s) appearing for the Case

Andrew Lee Sobotka, Attorney at Law, U.S. Department of Justice, Tax Division, Dallas, TX, for Internal Revenue Service, appellant.

Joseph E Marshall, Attorney at Law, Munsch, Hardt, Kopf & Harr, Dallas, TX, for Cherry Street Partners, L.P., appellee.

Barbara Elaine Hargis, Attorney at Law, Harris Finley & Bogle, Fort Worth, TX, for Alliance Health of Fort Worth, Inc., debtor.

MEMORANDUM OPINION and ORDER

McBRYDE, District Judge.

This action comes before the court as an appeal from an order of the United States Bankruptcy Court for the Northern District of Texas, Fort Worth Division, the Honorable Massie Tillman presiding, entered June 11, 1998, denying the motion of appellant, United States of America, to lift stay to permit set off. The court, having considered the briefs of appellant and appellee, Cherry Street Partners...

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