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IN RE BROWN

Bankruptcy No. 86-00621E, Motion No. GVS-4.

159 B.R. 728 (1993)

In re Artimus BROWN, Debtor. Gary V. SKIBA, Trustee, Movant, v. UNITED STATES of America, INTERNAL REVENUE SERVICE; Commonwealth of PA, Unemployment Compensation Fund; Office of Employment Security, Dept. of Labor & Industry; Pennsylvania Minority Business Development Authority; and U.S.A., Small Business Administration, Respondents.

United States Bankruptcy Court, W.D. Pennsylvania.

June 17, 1993.

Attorney(s) appearing for the Case

Stephen H. Hutzelman, Erie, PA, for debtor.

Gary V. Skiba, Erie, PA, Chapter 7 Trustee and Attorney pro se.

Robert Attardo, Washington, DC, for I.R.S.

Deborah C. Phillips, Pittsburgh, PA, for Com. of Pennsylvania, Dept. of Labor and Industry.

OPINION

WARREN W. BENTZ, Bankruptcy Judge.

Background

This matter is before the Court upon a Motion by Gary V. Skiba, Esq., the Chapter 7 Trustee ("Trustee") for Determination of Secured and Tax Status and Objection to Claims ("Motion"). This case was initiated as a Chapter 13 by a Petition filed on December 23, 1986. On August 8, 1989, prior to confirmation of a Chapter 13 Plan, this case was converted to a proceeding under Chapter 7. The...

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