In The Matter Of: BIO-MED SERVICES CORPORTATION Debtor - - - - - - - - - - - - - - -… v. UNITED STATES OF AMERICA, Internal Revenue Service

* Pursuant to 5TH CIR. R. 47.5, the court has determined
that this opinion should not be published and is not precedent
except under the limited circumstances set forth in 5TH CIR. R.
47.5.4.
United States Court of Appeals
Fifth Circuit
F I L E D
June 6, 2007
Charles R. Fulbruge III
Clerk
IN THE UNITED STATES COURT OF APPEALS
FOR THE FIFTH CIRCUIT
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No. 06-10631
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In The Matter Of: BIO-MED SERVICES CORPORTATION
Debtor
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DIANE REED, Trustee
Appellant
v.
UNITED STATES OF AMERICA, Internal Revenue Service
Appellee
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Appeal from the United States District Court
for the Northern District of Texas, Dallas
No. 3:05-CV-1836
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Before KING, DeMOSS, and OWEN, Circuit Judges.
PER CURIAM:*
The judgment of the district court affirming the judgment of
the bankruptcy court is affirmed for essentially the reasons
given by the district court in its Memorandum Opinion and Order
entered May 2, 2006. Reed v. United States, No. 3:05-CV-1836-M,
2006 WL 1152719 (N.D. Tex. May 2, 2006). The Trustee takes issue

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with the lower courts’ conclusion that, during the pendency of
the Chapter 7 proceeding, the Debtor remained in its pre-petition
business of medical specimen transportation, pointing to the fact
that the Debtor was in liquidation and the Trustee was not
authorized to carry on a business. While that may, nevertheless,
be a fair conclusion on the part of the lower courts, we need not
premise our affirmance on it. It is enough to say that, during
the pendency of the liquidation, the Debtor was not in the
business of selling real property.
AFFIRMED.

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