Agway liquidating trust company
On September 15, 2008, Agway filed its IRS Form 1120-C, U.
In this case, the Liquidating Trustee takes issue with the assertion by the United States that the IRS had not filed a proof of claim.
Allis-Chalmers, the reorganized corporate debtor, sought a ruling in the form of a declaratory judgment from the court "on the post-confirmation tax effects of the ownership change that took place pursuant to its plan of reorganization." Id.