Central Valley AG Enterprises v. United States

MEMORANDUM OPINION AND ORDER ON DEFENDANT’S MOTION FOR SUMMARY JUDGMENT AND DISMISSAL OF PENDING MOTIONS AS MOOT

ISHII, District Judge.

This is a proceeding in a bankruptcy case involving plaintiff and debtor-in-possession, Central Valley Ag Enterprises (“Central Valley” or “Plaintiff’) and priority claimant and defendant United States (“Defendant”). The purpose of the action in this court has been to adjudicate Defendant’s priority claim against the bankruptcy estate for taxes, penalties and interest for the years 1993, 1994, and 1995 that resulted from the disallowance by IRS of certain…