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IN RE HULETT CORP.

Bankruptcy No. 05-B-63640. Adversary No. 07-A-00917.

397 B.R. 537 (2008)

In re HULETT CORPORATION, Debtor. Thomas B. Sullivan, as Chapter 11 Trustee Plaintiff, v. United States of America, and Roland Machinery Co. Defendants.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

August 25, 2008.

Attorney(s) appearing for the Case

David Lloyd, Grochocinski Grochocinski & Lloyd Ltd., Orland Park, IL, for Plaintiff.

John L. Schoenecker, James E. Brown, U.S. Department of Justice, Tax Division, Washington, DC, for Defendant, USA.

Thomas W Lynch, Thomas W Lynch & Associates PC, Hickory Hills, IL, for Karen Butler and Sheila Paravich.

James R. Mata, Nigro & Westfall, P.C., Glendale Heights, IL, for Defendant Roland Machinery Co.

MEMORANDUM OPINION ON ROLAND MACHINERY CO.'S MOTION TO AMEND/RECONSIDER

JACK B. SCHMETTERER, Bankruptcy Judge.

FACTUAL BACKGROUND

Hulett Corporation ("Debtor") filed its voluntary petition for relief under Chapter 11 of the Bankruptcy Code, and its Plan of Reorganization was confirmed. Under the Plan, Thomas B. Sullivan (the "Trustee") was appointed as Trustee of the Creditor's Trust and Disbursing Agent. The Trustee filed this Adversary...

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