Pronto Enterprises, Inc. v. United States

ORDER

STEVENS, District Judge.

This bankruptcy appeal is before the Court to determine whether the Internal Revenue Service or the Missouri Department of Revenue has a superior right to proceeds resulting from the March, 1991 sale of a convenience store formerly owned and operated by Pronto Convenience Stores, Inc. (“Pronto”), and sold pursuant to Pronto’s bankruptcy. Norman Rouse, trustee of Pronto Enterprises, has no further interest in this appeal. Jurisdiction is proper pursuant to 28 U.S.C. § 158(a). The bankruptcy court (Arthur B. Pederman, J.) determined that the United States is not…