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IN RE UNIVERSAL SEISMIC ASSOCIATES, INC.

No. 01-20456.

288 F.3d 205 (2002)

In The Matter of: UNIVERSAL SEISMIC ASSOCIATES, INC., Debtor. Universal Seismic Associates, Inc.; Universal Seismic Acquisition, Inc., Appellants, v. Harris County; City of Houston; Katy Independent School District, Appellees.

United States Court of Appeals, Fifth Circuit.

April 8, 2002.

Attorney(s) appearing for the Case

Timothy L. Wentworth, Cage, Hill & Niehaus, Houston, TX, for Appellants.

John P. Dillman, Linebarger, Goggan, Blair, Pena & Sampson, Houston, TX, for Appellees.

Before SMITH and DeMOSS, Circuit Judges, and DUPLANTIER, District Judge.

DeMOSS, Circuit Judge:

Universal Seismic Associates, Inc. and its subsidiaries (collectively referred to as "Debtors") were providers of three-dimensional seismic acquisition and processing services to the energy industry. On September 7, 1999, Debtors filed voluntary petitions under Chapter 11 of the Bankruptcy Code. Debtors' Chapter 11 plan was confirmed by an order entered May 3, 2000. The terms of the Debtors' confirmed plan of reorganization specifically provided...

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