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IN RE PROFESSIONAL TECHNICAL SERVICES, INC.

Bankruptcy No. 86-02478-BSS.

80 B.R. 157 (1987)

In re PROFESSIONAL TECHNICAL SERVICES, INC., Debtor.

United States Bankruptcy Court, E.D. Missouri, E.D.

December 4, 1987.

Attorney(s) appearing for the Case

Stuart J. Radloff, Clayton, Mo., for debtor.

Robert D. Metcalfe, Trial Atty.—Tax Div., U.S. Dept. of Justice, Washington, D.C., Frederick Dana, Asst. U.S. Atty., St. Louis, Mo., for U.S.

MEMORANDUM OPINION

BARRY S. SCHERMER, Bankruptcy Judge.

INTRODUCTION

On October 29, 1987, the United States of America (hereinafter the "United States") filed a Motion To Amend Judgment (hereinafter the "Motion") seeking the amendment of this Court's Order of October 20, 1987, 78 B.R. 979, overruling the Objection To Confirmation filed by the United States of America on behalf of the Internal Revenue Service (hereinafter the "IRS") and Confirming...

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