Gayety Candy Co., In re--Liebowitz v. Kalamata Capital Grp. LLC

Ruling: 
IRS had a senior secured claim to the proceeds of debtor's assets not segregated under saleorder superior to state's inchoate interest. (Bankr. N.D. Ill.)
Issue: 
Use, Sale, or Lease of Property; When Property May Be Sold Free and Clear of Any
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Commercial case opionion summary, case decided on February 05,2021, LexisNexis #0321-054