In Re LMS Holding Co.

FINDINGS OF FACT AND CONCLUSIONS OF LAW, RE: DEBTOR’S OBJECTION TO CLAIM NO. 267

STEPHEN J. COVEY, Chief Judge.

This matter is before the Court upon the objection of debtor-in-possession Retail Marketing Company (“RMC”) to claim number 267 filed by the Internal Revenue Service (“IRS”) on behalf of the United States of America. 1 In its objection, RMC challenges the classification of those taxes listed in the United States’ claim as unsecured priority.

In reliance upon briefs, exhibits, and arguments of counsel which were made to the Court on December 16, 1992, the Court makes the following…