IN RE FLANIGAN'S ENTERPRISES, INC., (Bankr.S.D.Fla. 1988)

A. JAY CRISTOL, Bankruptcy Judge.

This matter was remanded by the "Order Dismissing Appeals as Moot and Remand" entered by United States District Judge William J. Zloch on September 9, 1988. In accordance with the order of the District Court, it is hereby

ORDERED as follows:

1. The order dated June 10, 1987 and published at In re Flanigan's Enterprises, Inc., 75 B.R. 446 (Bankr.S.D.Fla. 1987), is VACATED as moot.

2. The claim of the United States for Internal Revenue taxes is allowed as follows:

Interest Kind of to Tax Period Tax Due 11/04/85 Total

Income 9/30/73 $ 27,522.00 $ 28,703.67 $ 56,225.67 Income 9/0/75 107,185.00 81,824.37 189,009.37 Income 9/30/76 -0- 33,599.08 33,599.08 Income 9/30/77 219,292.00 231,766.03 451,058.03 Income 9/30/78 93,049.00 82,060.88 175,109.88 Income 9/30/80 412,851.00 322,137.30 734,988.30 Income 9/30/81 4,701.00 3,273.84 7,974.84 Income 9/30/82 (3,466.00) (1,483.09) (4,949.09) Income 9/30/83 60,798.00 14,773.81 75,571.81 Excise 10/1/85 84,895.82 -0- 84,895.82 $1,006,827.82 $796,655.89 $1,803,483.71

3. Flanigan's Enterprises, Inc. shall receive appropriate credit in the amount of $712,888.05 with respect to the income tax liabilities set forth above.

DONE and ORDERED.