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IN RE DAVIS PERRY ENTERPRISES, INC.

Civ. A. No. 89-1261.

110 B.R. 97 (1989)

In re DAVIS PERRY ENTERPRISES, INC., Debtor. UNITED STATES of America, Appellant, v. DISTRICT OF COLUMBIA, Appellee.

United States District Court, District of Columbia.

December 13, 1989.

Attorney(s) appearing for the Case

David M. Katinsky, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellant.

Denise Dengler, Asst. Corp. Counsel, Washington, D.C., for appellee.

MEMORANDUM OPINION

THOMAS F. HOGAN, District Judge.

MEMORANDUM OPINION

Before the Court is an appeal brought by the United States of an order issued on April 7, 1989 by the Bankruptcy Court. The order at issue established the priority for the distribution of the assets of the debtor, Davis Perry Enterprises, Inc., between competing tax liens held by the United States and the District of Columbia. The Court ordered distribution in the following...

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