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MATTER OF NEW CENTER HOSP.

Bankruptcy No. 93-44035-G. Adv. No. 93-4683.

179 B.R. 848 (1994)

In the Matter of NEW CENTER HOSPITAL, Debtor. Basil T. SIMON, Trustee, and United States of America, Plaintiffs, v. NEW CENTER HOSPITAL, Park Community Hospital d/b/a New Center Hospital, Central City Health Services, Inc., New Center Clinic — East, Inc., New Center Clinic — West, Inc., New Center Clinic — Central, Inc., Detroit Medical Health Facility, Inc., New Center Managed Care, Inc., Detroit Medical and Surgical Center, P.C., New Center Clinic — Central, Inc. d/b/a Central City Health Services Clinic, and Alfred Moore, Defendants.

United States Bankruptcy Court, E.D. Michigan, Southern Division.

July 18, 1994.

Attorney(s) appearing for the Case

Lynn M. Brimer, Sp. Asst. U.S. Atty., Detroit, MI, for U.S.

Robert A. Weisberg, Birmingham, MI, for Basil T. Simon, Trustee.

Jay N. Siefman, Farmington Hills, MI, Eric B. Gaabo, Birmingham, MI, for Central City Health Services, Inc.

Jerome D. Frank, Farmington Hills, MI, for Center Clinic — East, Inc.

MEMORANDUM OPINION GRANTING PLAINTIFFS' MOTION FOR SUMMARY JUDGMENT

RAY REYNOLDS GRAVES, Chief Judge.

Introduction

The United States of America on behalf of its agencies, the Internal Revenue Services and the Department of Housing and Urban Development, by and through the attorneys for the Eastern District of Michigan brought this motion pursuant to Fed.R.Civ.P. 56.

This matter is before the Court upon Plaintiff's, the United...

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