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IN RE PARKER GMC TRUCK SALES, INC.

Bankruptcy No. IP 80-3291 RA, Adv. No. 80-799.

12 B.R. 667 (1980)

In re PARKER GMC TRUCK SALES, INC., Debtor. PARKER GMC TRUCK SALES, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, S.D. Indiana, Indianapolis Division.

August 25, 1980.

Attorney(s) appearing for the Case

Leonard Opperman, Hopper & Opperman, Indianapolis, Ind., for debtor-plaintiff.

Robert L. Handros, Dept. of Justice, Tax Division, Washington, D.C., for defendant United States.

ENTRY

NICHOLAS W. SUFANA, Bankruptcy Judge.

This cause came on for trial on August 14, 1980. The Court having considered the evidence and the arguments of counsel, makes the following findings of fact and conclusions of law:

FINDINGS OF FACT

1. On May 7, 1980, the Internal Revenue Service assessed withholding and Social Security taxes against the debtor for the first quarter of the year 1980. For said quarter, the debtor deposited with...

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