IN RE CONSOLIDATED FGH LIQUIDATING TRUST

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.