IN RE 1900 M RESTAURANT ASSOCIATES, INC.

Bankruptcy No. 03-00717. Adversary No. 04-10059.

319 B.R. 302 (2005)

In re 1900 M RESTAURANT ASSOCIATES, INC., Debtor. 1900 M Restaurant Associates, Inc., Plaintiff, v. United States of America, Defendant.

United States Bankruptcy Court, District of Columbia.

January 24, 2005


Attorney(s) appearing for the Case

Janet M. Nesse, Marc E. Albert, David I. Gold, Stinson, Morrison, Hecker LLP, Washington, D.C., for plaintiff.

David M. Katinsky, Trial Attorney, Tax Division, U.S. Department of Justice, for defendant.


DECISION REGARDING CROSMOTIONS FOR SUMMARY JUDGMENT

S. MARTIN TEEL, JR., Bankruptcy Judge.

The plaintiff, 1900 M Restaurant Associates, Inc., is the debtor in the case, pending under chapter 11 of the Bankruptcy Code (11 U.S.C), to which this adversary proceeding relates. Its complaint seeks an order compelling the United States of America to have its Internal Revenue Service ("IRS") consider under § 7122(a) of the Internal Revenue Code (26 U...

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