In Re Flying Boat, Inc.

MEMORANDUM OPINION ON OBJECTION TO CLAIMS OF THE UNITED STATES

ROBERT C. McGUIRE, Chief Judge.

On October 26, 1999, came on to be heard the objection of Michael A. McConnell, Trustee and post-confirmation Estate Representative of Debtor (hereafter referred to as “Trustee”), to the claims of the United States Department of Agriculture (“USDA”), and Immigration and Naturalization Service (“INS”). The Court has jurisdiction of this core proceeding under 28 U.S.C. §§ 1334 and 157(b)(2)(A) & (B). The foregoing and following are the Court’s findings of fact and conclusions of law under Bankruptcy…