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IN RE PULLMAN CONST. INDUSTRIES, INC.

Bankruptcy No. 87 B 06441-44. Adv. No. 92 A 00015.

186 B.R. 88 (1995)

In re PULLMAN CONSTRUCTION INDUSTRIES, INC., et al., Debtors. PULLMAN CONSTRUCTION INDUSTRIES, INC., Plaintiff, v. UNITED STATES of America and State of Illinois, Dept. of Revenue, Defendants.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

August 30, 1995.

Attorney(s) appearing for the Case

Stephen T. Bobo, D'Ancona & Pflaum, Chicago, IL, for plaintiff.

Joel Nathan, Office of the U.S. Trustee, Chicago, IL.

Charles J. Cannon, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant U.S.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JACK B. SCHMETTERER, Bankruptcy Judge.

INTRODUCTION

This Adversary proceeding relates to the bankruptcy proceeding filed by plaintiff under Chapter 11 of the Bankruptcy Code, Title 11 U.S.C.

Pullman Construction Industries, Inc. and various subsidiaries (collectively "Pullman" or "Debtor") filed the instant two-count Complaint to recover certain allegedly preferential tax payments made...

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