United States Bankruptcy Court, N.D. Georgia August 20, 1981, 19-51709 (Marietta Baptist Tabernacle v. United States (In Re Marietta Baptist Tabernacle))

ORDER

HUGH ROBINSON, Bankruptcy Judge.

This matter comes before us on defendant’s motions for summary judgment. The facts and issues are similar in each motion, and will be combined for determination herein.

The present matter had its beginnings in debtors Chapter XI arrangement filed in 1975.