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IN RE C.J. MILLIGAN, INC.

Bankruptcy No. 96-42136-172.

252 B.R. 465 (2000)

In re C.J. MILLIGAN, INC., Debtor. Charles J. Milligan, Movant, v. Leslie A. Davis, Trustee, and United States of America, Internal Revenue Service, Respondents.

United States Bankruptcy Court, E.D. Missouri, Eastern Division.

July 7, 2000.

Attorney(s) appearing for the Case

Robert E. Eggmann, Copeland, Thompson & Farris, Clayton, MO, for movant.

Spencer P. Desai, Campbell & Coyne, St. Louis, MO, for debtor.

Keith D. Price, Sandberg, Phoenix & von Gontard, St. Louis, MO, for trustee.

Steven W. LaBounty, Special Asst. U.S. Attorney, St. Louis, MO.

Thomas Pliske, Special Asst. U.S. Attorney, St. Louis, MO.

ORDER

JAMES J. BARTA, Bankruptcy Judge.

This matter is before the Court on a motion by Charles J. Milligan ("Movant") to compel the United States of America, Internal Revenue Service ("IRS" or "Service") to allocate or earmark the distribution it will receive on its secured claim from the Chapter 7 estate of C.J. Milligan, Inc. ("Debtor"). The Movant seeks an allocation or earmarking of the distribution in order to reduce his exposure as a "responsible...

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