IN RE WPG, INC.

Civ.A. No. 01-2338(RMU).

282 B.R. 66 (2002)

In re WPG, INC., Debtor. Internal Revenue Service, Appellant, v. District of Columbia et al., Appellees.

United States District Court, District of Columbia.

August 19, 2002.


Attorney(s) appearing for the Case

Pat S. Genis, Trial Attorney, Tax Division, U.S. Department of Justice, Washington, D.C., for appellant.

Nancy Smith, Assistant Corporation Counsel, D.C., Washington, D.C., for appellees.


MEMORANDUM OPINION

AFFIRMING THE BANKRUPTCY COURT'S RULING

URBINA, District Judge.

I. INTRODUCTION

This matter comes before the court on an appeal by the Internal Revenue Service ("IRS" or "the appellant") of a ruling by the U.S. Bankruptcy Court for the District of Columbia, granting summary judgment in favor of the District of Columbia against the IRS. The bankruptcy proceeding involved debtor WPG, Inc. ("WPG"), who declared...

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