In Re Westholt Manufacturing, Inc.

MEMORANDUM AND ORDER SUSTAINING OBJECTION TO CLAIMS

ROBERT B. MORTON, Chief Judge.

STATEMENT OF THE CASE

Debtor Westholt Manufacturing, Incorporated filed a voluntary petition under Chapter 11 of the Bankruptcy Code 1 on October 5, 1979. Thereafter, on July 21, 1980, the court confirmed the debtor’s Amended Plan of Reorganization. 2 The case, however, was subsequently converted on application of the debtor to a case under Chapter 7 of the Code on June 15,1981. After conversion of the case, the Internal Revenue Service filed a claim in the amount of $92,737.11 (claim number 105) on February 17,…