In re Sullivan

MEMORANDUM OPINION

CLIVE W. BARE, Bankruptcy Judge.

As framed by the Commonwealth of Kentucky Revenue Cabinet, a creditor in this chapter 11 case, the question to be decided is, are the tax claims numbered 21 through 34 on the Revenue Cabinet’s proof of claim the liability of the debtors herein, that is the Sullivan Brothers as a partnership, or are they, as claimed by the debtors, the responsibility of Sullivan Brothers, Inc., an entity not before the court. In an agreed order entered by this court on November 14, 1989, the parties resolved certain portions of the Revenue Cabinet’s claim, but…