Citation Codes Equivalent Citations citation codes Docket Number Case No. 01-52173 SEG, Adversary No. 04-05049 SEG. See more information ... Smart Summary Please sign up to generate summary. IN RE: THE CONSOLIDATED FGH LIQUIDATING TRUST, Chapter 11, a/k/a FRIEDE GOLDMAN HALTER, INC. et al. Jointly Administered Debtors. OAKRIDGE CONSULTING, INC. AND OCEAN RIDGE CAPITAL ADVISORS, L.L.C. AS LIQUIDATING TRUSTEE FOR THE CONSOLIDATED FGH LIQUIDATING TRUST Plaintiffs v. UNITED STATES OF AMERICA, DEPARTMENT OF REVENUE, INTERNAL REVENUE SERVICE Defendants. ORDER EDWARD GAINES, Bankruptcy Judge Before the court is the motion of the defendants, the United States of America, Department of Revenue, Internal Revenue Service, ("United States"), for partial dismissal or, alternatively, for partial summary judgment in the above styled adversary proceeding. Pursuant to the opinion rendered on this date, the motion for partial dismissal is granted. SO ORDERED AND ADJUDGED.