In Re Elder-Beerman Stores Corp.

DECISION AND ORDER DISALLOWING CLAIM OF INTERNAL REVENUE SERVICE

WILLIAM A. CLARK, Chief Judge.

This matter is before the court upon Debt- or’s objection to a proof of claim filed by the Department of the Treasury, the Internal Revenue Service. The court has jurisdiction pursuant to 28 U.S.C. § 1334(b) and the Standing Order of Reference entered in this district on July 30, 1984. This matter is a core proceeding under 28 U.S.C. § 157(b)(2)(B) — the allowance or disallowance of claims against the estate.

PROCEDURAL HISTORY

Elder-Beerman Stores Corporation is a corporation organized under the laws…