United States Bankruptcy Court, D. New Jersey February 28, 2005, 15-34085 (In Re Harvard Industries, Inc.)

KATHRYN C. FERGUSON, Bankruptcy Judge.

On February 22, 2005, the court heard oral argument on motions for summary judgment by the Internal Revenue Service and Harvard Secured Creditors Liquidation Trust. The court denied summary judgment on the issue of the workers’ compensation payments pending additional discovery by the parties, and reserved decision on the remaining issues.