Northland Associates, Inc. v. United States, Internal Revenue Service (In Re Abrantes Construction Corp.)

MEMORANDUM-DECISION AND ORDER

INTRODUCTION

McCURN, Senior District Judge.

On April 3, 1991, the bankruptcy court granted Northland Associates, Inc.’s (“Northland”) motion to lift the automatic stay pursuant to 11 U.S.C. § 362(a). On April 13, 1991, the United States filed a notice of appeal with respect to this order. Shortly thereafter, Northland commenced the present civil action (91-CV-651) seeking an order requiring the Army Corps of Engineers (“Corps”) to pay over to the court the contract retainages that it held pursuant to its contract with Abrantes Construction Corp. (“Abrantes”) pending…