Hillsborough Holdings Corp. v. United States (In Re Hillsborough Holdings Corp.)

FINDINGS OF FACT, CONCLUSIONS OF LAW, AND MEMORANDUM OPINION REGARDING STRAIGHT-LINE ISSUE AND DISCOUNT ISSUE

ALEXANDER L. PASKAY, Bankruptcy Judge.

THIS CASE came before the Court for an evidentiary hearing in this adversary proceeding.

The Plaintiffs, Hillsborough Holdings Corporation, et al., filed a Third Amended Complaint for Determination of Tax Liability and for Determination of the Validity, Extent, and Priority of Liens. (Doc. 205). The Plaintiffs and the Defendant, the United States of America, agree that two issues remain for consideration pursuant to the Third Amended Complaint.…