Weichert v. United States

MEMORANDUM-DECISION AND ORDER 1

HURD, District Judge.

I. Background

A. History

Timberline Energy Corp. (“Timberline Energy”) was a New York corporation in the business of manufacturing and distributing wood and coal burning stoves and related products. On April 13, 1981, Timberline Energy filed a petition in the United States Bankruptcy Court of the Northern District of New York for reorganization under Chapter 11 of the bankruptcy code. In July 1981, Robert M. Weichert (‘Weichert” or “petitioner”), who at the time was President and principal owner of Adirondack Wood Stove Works, Inc.…