United States v. Northland Associates, Inc. (In Re Abrantes Construction Corp.)

MEMORANDUM-DECISION AND ORDER

McCURN, Chief Judge.

I

INTRODUCTION

The motions before this court today involve two separate, but related, actions. The first is an appeal of the Bankruptcy Court’s (Hon. Judge Gerling) decision granting appellee’s, Northland Associates’ (“Northland”), motion to lift the automatic stay to allow it to proceed in this court to seek a determination of its rights as against Abrantes Construction Corporation (“Abrantes” or “Debtor”) and the United States Internal Revenue Service (“IRS”) to certain funds retained by the United States Army Corps of Engineers (“Corps”). The…