In Re Jankins

MEMORANDUM OPINION

STEPHEN S. MITCHELL, Bankruptcy Judge.

This matter is before the Court on the motion of the United States of America under Section 1112(b) of the Bankruptcy Code to dismiss the chapter 11 case based on material default by the debtor with respect to the confirmed plan. After notice to all creditors, a hearing was held in open court on January 31, 1995, attended by counsel for the United States and counsel for the reorganized debtor. This memorandum opinion constitutes the Court’s findings of fact and conclusions of law as required by Fed. R.Bankr.P. 7052 and Fed.R.Civ.P. 52(a).