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IN RE 1900 M RESTAURANT ASSOCIATES, INC

Civ. Action No. 05-570 (EGS).

352 B.R. 1 (2006)

In re 1900 M RESTAURANT ASSOCIATES, INC., Debtor. 1900 M Restaurant Associates, Inc., Appellant, v. United, States, Appellee.

United States District Court, District of Columbia.

September 20, 2006.

Attorney(s) appearing for the Case

Janet M. Neese, Gins & Seeber, P.C., David Isaac Gold, Stinson Morrison Hecker LLP, Washington, DC, for Appellant.

David M. Katinsky, U.S. Department of Justice, Tax Division, Ben Franklin Station, Washington, DC, for Appellee.

MEMORANDUM OPINION

SULLIVAN, District Judge.

Before the Court is the appeal of the appellant, 1900 M Restaurant Associates, Inc. ("1900 M Restaurant"), pursuant to 28 U.S.C. § 158(a)(1), from an order of the United States Bankruptcy Court for the District of Columbia. By an order dated January 24, 2005, the bankruptcy court granted the United States's motion for summary judgment and dismissed the action. See 1900 M Restaurant Associates, Inc. v....

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