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IN RE CRANER

Bankruptcy No. 84-00561, Adv. No. 87-0043, Civ. A. No. 88-1159.

110 B.R. 124 (1989)

In re Byron CRANER d/b/a Craner Tractor & Implement Co., and Barbara J. Craner, Debtors-Appellees. INTERNAL REVENUE SERVICE, Creditor-Appellant, v. Byron CRANER d/b/a Craner Tractor & Implement Co., and Barbara J. Craner, Debtors-Appellees, and Marine Midland Bank, N.A., County of Onondaga, and New York State Tax Commission, Creditors-Appellees.

United States District Court, N.D. New York.

July 18, 1989.

STIPULATION AND ORDER GRANTING POSTPETITION INTEREST TO INTERNAL REVENUE SERVICE

CHOLAKIS, District Judge.

WHEREAS this action is before this Court on the appeal of the United States of America of the "Memorandum-Decision, Findings Of Fact, Conclusion Of Law And Order" ("Memorandum-Decision") of United States Bankruptcy Judge Stephen D. Gerling, dated July 15, 1988, 110 B.R. 111; and

WHEREAS the issue on appeal in...

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