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IN RE TANAKA BROS. FARMS, INC.

Bankruptcy No. 91-10165 RJB.

150 B.R. 55 (1993)

In re TANAKA BROTHERS FARMS, INC., Debtor.

United States Bankruptcy Court, D. Colorado.

January 14, 1993.

Attorney(s) appearing for the Case

Elizabeth J. Greenberg, Elizabeth J. Greenberg, P.C., Denver, CO, for trustee, Andrea S. Berger.

Cynthia T. Kennedy, Kennedy & Kennedy, P.C., Boulder, CO, for creditor Boulder Creek Farms, Inc.

Phillip Blondin, Trial Atty., U.S. Dept. of Justice, Washington, DC, and Bruce Anderson, Sp. Asst. U.S. Atty., Denver, CO, for the I.R.S.

MEMORANDUM OPINION AND ORDER

ROLAND J. BRUMBAUGH, Bankruptcy Judge.

THIS MATTER came on for hearing on January 4, 1993, upon the Trustee's Objection (the Trustee was joined by Boulder Creek Farms in the objection) to the amendment to Claim No. 43 filed by the Internal Revenue Service ("IRS").

This case was filed on January 7, 1991, as a Chapter 11 case. On May 1, 1991, the case was converted to Chapter 7...

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