In Re Elkins Energy Corp.

MEMORANDUM OPINION AND ORDER

H. CLYDE PEARSON, Bankruptcy Judge.

Elkins Energy Corporation, Debtor herein which was engaged in the coal mining business, filed a voluntary petition in this court on August 3, 1979, seeking relief under Chapter XI of the Bankruptcy Act of 1898, On October 8, 1980, a Proof of Claim (# 107) in the amount of $156,000.00 was filed by Coy and Regina Mullins. The Mullins’ claim sought priority as a pre-petition tax claim under § 64(a)(4) of the Act by virtue of subrogation. A Plan was confirmed, but the case was subsequently converted to Chapter IV liquidation. The…