Burlington Motor Carriers Inc. v. Indiana Department of Revenue (In Re Burlington Motor Holdings Inc.)

MEMORANDUM OPINION 1

JUDITH K. FITZGERALD, Bankruptcy Judge.

Before the court is the “Successor Corporation’s Motion for Reconsideration of Order Dismissing Adversary Complaint”. In its adversary complaint the Successor Corporation sought a refund of alleged overpayments of registration and licensing fees made postpetition by Debtors pursuant to the International Registration Plan (“IRP”). The Successor Corporation challenged the overpayments as avoidable postpetition preferences. It now asks us to reconsider our dismissal of the complaint by Memorandum Opinion and Order dated July 9, 1999 (235…