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IN RE RANKIN

Bankruptcy No. 87-70439-RBK.

141 B.R. 315 (1992)

In re Bryan Lee RANKIN, Individually and d/b/a Rankin Oil Company, Debtor.

United States Bankruptcy Court, W.D. Texas, Midland-Odessa Division.

May 28, 1992.

Attorney(s) appearing for the Case

Neal R. Allen, Stubbeman, McRae, Sealy, Laughlin & Browder, Inc., Midland, Tex., for Hydrogen Energy Corp.

Fay Cliett Gillham, Calame, Linebarger & Graham, Austin, Tex., for the Taxing Authorities.

OPINION

RONALD B. KING, Bankruptcy Judge.

The question in this case is whether certain ad valorem tax claims should be reconsidered as to amount and class treatment under a Chapter 11 plan of reorganization. Finding that the claims are entitled to different treatment under the plan of reorganization than previously ordered, the motion to reconsider will be granted, in part.

Bryan Lee Rankin, d/b/a Rankin...

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