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Petitioner’s contentions, as contained in its motion for
partial summary judgment filed November 8, 1999, may be
summarized as follows:
Petitioner asserts that its motion for partial summary
judgment encompasses the doctrine of collateral estoppel. In
support of this contention, petitioner cites to a Memorandum
Opinion filed by the Bankruptcy Court for the Northern District
of Oklahoma on October 1, 1997, and a Memorandum Opinion filed by
the Bankruptcy Court on December 18, 1998. Petitioner argues
that the October 1, 1997, Memorandum Opinion determined that
there were no income tax deficiencies for the fiscal year ended
February 28, 1993, and that there was an income tax deficiency
for the fiscal year ended February 28, 1994, in the amount of
$5,000. Petitioner also appears to argue that the December 18,
1998, Memorandum Opinion2 regarding the confirmation plans of
2 On December 18, 1998, the Bankruptcy Court filed an
Order Confirming Plan in which the Court ordered, inter alia:
that in accordance with the terms of the Third Amended
Plan of Reorganization the estates of Limited Gaming of
America, Inc., Case No. 96-00395-M, and Sunrise Island,
Ltd., Case No. 96-00396-M, be, and the same hereby are,
substantively consolidated.
It Is Further Ordered that all pleadings and papers
related to the Sunrise Island Ltd. matter, Case. No.
96-00396-M, shall from the date of this Order be filed
under Case No. 96-00395-M.
We also note that in paragraph 6y of its petition, the
petitioner averred:
(continued...)
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