In re Offshore Diving & Salvaging, Inc.

REASONS FOR ORDER

JERRY A. BROWN, Bankruptcy Judge.

This matter came before the court on October 21, 1998 on the objection of Wil*899bur J. Babin, Jr., Trustee1 and the objection of James B. Thompson, Jr.2 to the third amended proof of claim filed by the Internal Revenue Service.3 At the hearing, the parties advised the court that the objections had been settled in part, and that additional time was needed to get final approval of the settlement from the IRS. On January 6, 1999, the court heard and granted the motion for approval of settlement filed by the trustee and the IRS.4 The parties settled…