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IN RE HOLYWELL CORP.

No. 89-5862.

911 F.2d 1539 (1990)

In re HOLYWELL CORPORATION, Debtor. (Two Cases) Fred Stanton SMITH, as Trustee of the Miami Center Liquidating Trust, Plaintiff-Appellee, v. UNITED STATES of America, Holywell Corporation, Miami Center Limited Partnership, Miami Center Corporation, Chopin Associates, Theodore B. Gould, Defendants-Appellants, Shutts & Bowen, Intervenor, Bank of New York, Defendant-Appellee. Fred Stanton SMITH, as Trustee of the Miami Center Liquidating Trust, Plaintiff-Appellee, v. UNITED STATES of America, Defendant, Holywell Corporation, Miami Center Limited Partnership, Miami Center Corporation, Chopin Associates, Theodore B. Gould, Defendants-Appellants, Shutts & Bowen, Intervenor, Bank of New York, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

September 18, 1990.

Attorney(s) appearing for the Case

Gary R. Allen, Chief, Appellate Section, Tax Div., Gary D. Gray, Francis M. Allegra, Robert W. Metzler, Dept. of Justice, Washington, D.C., for defendant-appellant U.S.

Theodore B. Gould, Charlottesville, Va., pro se.

Robert M. Musselman, Robert M. Musselman & Associates, Charlottesville, Va., for debtor Holywell Corp.

Herbert Stettin, P.A., and Vance E. Salter, Coll, Davidson, Carter, Smith, Salter & Barkett, Miami, Fla., for plaintiff-appellee Fred Stanton Smith, trustee.

Barbara E. Vicevich, Miami, Fla., for intervenor Shutts & Bowen.

Before HATCHETT and COX, Circuit Judges, and HENDERSON, Senior Circuit Judge.

HATCHETT, Circuit Judge:

In this bankruptcy case, we affirm the district court's ruling that a liquidating trustee was not required by the provisions of a confirmed amended Plan of Reorganization ("Plan") nor by statutory provisions to file tax returns and pay income taxes on the sale of pre-confirmation and post-confirmation properties.

FACTS

Miami Center Limited Partnership ("MCLP"), a Florida limited partnership, obtained a construction mortgage...

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