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IN RE AMWEST INS. GROUP, INC.

Bankruptcy No. SV 01-17081 GM, Adversary No. SV 02-01127 GM.

285 B.R. 447 (2002)

In re AMWEST INSURANCE GROUP, INC., Debtor. L. Tim Wagner, Director of Insurance of the State of Nebraska, In His Capacity as Liquidator for Amwest Surety Insurance Co., Plaintiff, v. Amwest Insurance Group, Inc., Defendant.

United States Bankruptcy Court, C.D. California.

October 24, 2002.

Attorney(s) appearing for the Case

Gregory M. Salvato, Claire D. Johnson, Parker, Milliken, Clark & O'Hara & Samuelian, A Professional Corporation, John H. Binning, Robert L. Nefsky, Remboldt, Ludtke & Berger LLP, Lincoln, Nebraska, for plaintiff.

Jose A. Velasco, Krishna Malhotra, Malhotra, Malhotra & Velasco, Los Angeles, CA, for defendant.

MEMORANDUM OF OPINION ON PLAINTIFF'S MOTION FOR SUMMARY ADJUDICATION ON THE FIRST CLAIM FOR RELIEF RE BANKRUPTCY COURT JURISDICTION

GERALDINE MUND, Chief Judge.

I. INTRODUCTION

This memorandum of opinion deals with the question whether the Bankruptcy Court has jurisdiction over a tax allocation agreement already subject to a pending liquidation proceeding in a Nebraska District Court. The agreement controls the allocation of an asset held by the...

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