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IN RE SEWICKLEY HOSPITALITY, LTD.

No. 99-23632-C-11.

278 B.R. 127 (2002)

In re SEWICKLEY HOSPITALITY, LTD., Debtor.

United States Bankruptcy Court, S.D. Texas, Corpus Christi Division.

January 22, 2002.

Attorney(s) appearing for the Case

Butch Fernandez Cabreros, Jordan Hyden Womble & Culbreth PC, Corpus Christi, TX, for Sewickley Hospitality Ltd.

David B. Coffin, Department of Justice, Dallas, TX, Patricia Reed Constant, Corpus Christi, TX, for creditors.

OPINION RECONSIDERING THE GRANTING OF SUMMARY JUDGMENT

RICHARD S. SCHMIDT, Bankruptcy Judge.

Before the Court is the Debtors request for reconsideration of the Granting of Summary Judgment in favor of the Internal Revenue Service (IRS). After the debtor objected to the IRS's proof of claim, cross motions for Summary Judgment were filed by the debtor and the IRS. Having considered the arguments and briefs...

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