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IN RE GOLDBLATT BROS., INC.

Bankruptcy No. 81 B 7075, Adv. No. 88 A 302.

106 B.R. 522 (1989)

In re GOLDBLATT BROS., INC., Debtor. UNSECURED CREDITORS' COMMITTEE OF GOLDBLATT BROS., INC., Plaintiff, v. UNITED STATES of America (DEPARTMENT OF TREASURY, INTERNAL REVENUE SERVICE), and State of Illinois (Department of Revenue), Defendants.

United States Bankruptcy Court, N.D. Illinois, E.D.

October 10, 1989.

Attorney(s) appearing for the Case

Steven R. Radtke, Chill, Chill & Radtke, P.C., Chicago, Ill., for plaintiff.

James Newbold, Sp. Asst. Atty. Gen., Revenue Litigation Div., Chicago, Ill., for State of Ill.

Richard M. Prendergast, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Lauren Gore, Dist. Counsel's Office, I.R.S., Chicago, Ill., for U.S.

MEMORANDUM OPINION ON DEFENDANTS' MOTIONS TO DISMISS

JACK B. SCHMETTERER, Bankruptcy Judge.

On June 15, 1981 Goldblatt Bros., Inc. (the "Debtor") filed its voluntary petition for reorganization under Chapter 11 of the Bankruptcy Code, 11 U.S.C. § 1101 et seq. By order of August 23, 1983, the Debtor's Second Amended Plan of Reorganization (the "Plan") was confirmed. The Plan provided in part for creation of a bank account, the "Creditors' Deposit Account...

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