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IN RE HOWARD FURNITURE, INC.

Bankruptcy No. 96-21048.

222 B.R. 795 (1998)

In re HOWARD FURNITURE, INC.

United States Bankruptcy Court, N.D. Mississippi.

April 2, 1998.

Attorney(s) appearing for the Case

Gregory D. Keenum, Booneville, MS, for Howard Furniture, Inc.

Ralph M. Dean, III, Assistant U.S. Attorney, Oxford, MS, for Internal Revenue Service.

R. Michael Bolen, Senior Attorney, Office of United States Trustee, Jackson, MS, for United States Trustee.

Jacob C. Pongetti, Columbus, MS, Chapter 7 Trustee.

OPINION

DAVID W. HOUSTON, III, Bankruptcy Judge.

This matter comes before the court on a motion to disburse sales proceeds filed by the United States of America — Internal Revenue Service (hereinafter "IRS"); objections thereto having been filed by the Office of the United States Trustee (hereinafter "U.S. Trustee") and the Chapter 7 case trustee (hereinafter "trustee"); the court having reviewed and considered the motion, the responses thereto...

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