Norris Grain Co. v. United States (In Re Norris Grain Co.)

OPINION

HODGES, District Judge.

This case is here on appeal by both the Debtors and the Government of the Bankruptcy Court’s final judgment (BankrAdv. Doe. 20), entered 7 April 1992,138 B.R. 1004.

In a previous adversary proceeding between the parties, Bankruptcy Adversary Proceeding No. 86-314, the Bankruptcy Court, by Order (86-314, Bankr.Adv.Doc. 30), entered 3 December 1985:

1. Allowed the Government’s claim for $573,038 for 1985 income taxes.

2. Allowed the Government’s additional claim for $365.75 in interest for 1984 income taxes.

3. Disallowed the Government’s claim for $1,690,026 for 1984…