MATTER OF BEST REFRIGERATED EXP., INC.

Bankruptcy No. BK 89-80169.

204 B.R. 44 (1996)

In the Matter of BEST REFRIGERATED EXPRESS, INC., Debtor.

United States Bankruptcy Court, D. Nebraska.

November 26, 1996.


Attorney(s) appearing for the Case

Joan Ulmer, Trial Atty., Tax Division, U.S. Department of Justice, Washington, DC.

Thomas Hoarty, Trustee, Omaha, NE.

Robert Ginn, Omaha, NE.

Donald Swanson, Omaha, NE.

Robert Yates and Jill Perales, Omaha, NE.


MEMORANDUM

TIMOTHY J. MAHONEY, Chief Judge.

This memorandum contains findings of fact and conclusions of law required by Fed. Bankr.R. 7052 and Fed.R.Civ.P. 52. This is a core proceeding as defined by 28 U.S.C. § 157(b)(2)(B).

Facts

In lieu of a hearing, the parties have filed a stipulation of facts and submitted memoranda of points and authorities.

The debtor, Best Refrigerated Express, Inc., filed its voluntary Chapter...

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