United States v. Kallen

MEMORANDUM OPINION

MARSHALL, District Judge.

In this appeal from the order of the bankruptcy judge in a Chapter XI arrangement *401proceeding, the Government challenges the denial of its motion to dismiss the amended counterclaim filed by the trustee in bankruptcy.

On February 4, 1975, Oxford Marketing, Ltd. petitioned for an arrangement under Chapter XI of the Bankruptcy Act, 11 U.S.C. § 701 et seq. On November 19,1975, the bankruptcy court appointed Laurence H. Kallen as receiver of Oxford’s property and adjudicated Oxford to be bankrupt. One month later, on December 24,1975, the United States of…