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IN RE LARRY MERRITT CO.

No. 3:94-cv-117.

169 B.R. 141 (1994)

In re LARRY MERRITT COMPANY, a/k/a Merritt Moving and Storage Company, a/k/a A-1 Merritt Moving and Storage Company, a/k/a Edelen Transfer and Storage Company, Debtor. UNITED STATES of America, INTERNAL REVENUE SERVICE, Appellant, v. N. David ROBERTS, Jr., Trustee, Appellee.

United States District Court, E.D. Tennessee, at Knoxville.

June 17, 1994.

Attorney(s) appearing for the Case

Carl K. Kirkpatrick, U.S. Atty., Knoxville, TN, Stephen P. Krantz, U.S. Dept. of Justice, Tax Div., Washington, DC, for appellant U.S.

Frantz, McConnell & Seymour, N. David Roberts, Jr., Knoxville, TN, for appellee N. David Roberts, Jr., Trustee.

MEMORANDUM OPINION

JARVIS, Chief Judge.

This is an appeal from an order of the Bankruptcy Court. The appeal arises out of consolidated Chapter 7 cases involving the debtor, Larry Merritt Company, a/k/a Edelen Transfer and Storage Company. Jurisdiction is based on 28 U.S.C. § 158(a) and is not in dispute. For the reasons that follow, the order of the Bankruptcy Court will be affirmed.

The material facts in this case are undisputed and...

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