LMS Holding Co. v. United States Ex Rel. International Revenue Service (In Re LMS Holding Co.)

ORDER GRANTING PLAINTIFFS’ MOTION FOR SUMMARY JUDGMENT AS TO THE INTERNAL REVENUE SERVICE

STEPHEN J. COVEY, Chief Judge.

This cause comes before the Court on the Plaintiffs’, LMS Holding Company, Petroleum Marketing Company, and Retail Marketing Company (“RMC”) (collectively, the “Debtors”) Motion for Summary Judgment and Brief in Support of Motion for Summary Judgment and Defendant, United States of America, ex rel. Internal Revenue Service’s (“IRS”) Combination Trial Brief, Re: Secured Tax Claims and Response of the United States to Debtor’s Motion for Summary Judgment. The Debtors and the…