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MATTER OF I. J. KNIGHT REALTY CORP.

No. 27540.

431 F.Supp. 946 (1977)

In the Matter of I. J. KNIGHT REALTY CORP., Bankrupt.

United States District Court, E. D. Pennsylvania.

April 11, 1977.

Attorney(s) appearing for the Case

Patrick J. DiQuinzio, Arthur E. Newbold, III, Philadelphia, Pa., for trustee.

J. Brian Ferrel, Dept. of Justice, Washington, D. C., for United States of America.

Thomas Raeburn White, Jr., Michael H. Malin, White & Williams, Philadelphia, Pa., for intervenors, Reading Co., and other fire loss claimants.

MEMORANDUM AND ORDER

HANNUM, District Judge.

Before the Court for resolution are cross motions for summary judgment filed by the Trustee in Bankruptcy of I. J. Knight Realty Corp. ("Trustee") and the United States regarding the government's claim for certain federal income taxes. Disposition by summary judgment is appropriate since the parties have submitted a joint stipulation of facts.

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