BARNHART v. UNITED PENN BANK

Civ. No. 79-0914.

515 F.Supp. 1198 (1981)

William BARNHART, George Barnhart, Robert J. Warner, and B & F Associates, Inc., t/a Valley Wood Products, Plaintiffs v. UNITED PENN BANK, Defendant. UNITED STATES of America and Joseph C. Macaravage, Revenue Officer, Internal Revenue Service, Plaintiffs, v. UNITED PENN BANK, Defendant.

United States District Court, M. D. Pennsylvania.

June 3, 1981.


Attorney(s) appearing for the Case

Peter G. Loftus, Scranton, Pa., for plaintiffs.

Robert N. Opel, Wilkes Barre, Pa., Joseph F. Cimini, Asst. U. S. Atty., Scranton, Pa., James Hall, Tax Div. Dept. of Justice, Washington, D. C., for defendant.


MEMORANDUM AND ORDER

NEALON, Chief Judge.

I. BACKGROUND

The matter presently before the court has a complicated procedural history which must be understood at the outset. During the spring of 1978, the Internal Revenue Service ("IRS") assessed B & F Associates, Inc. ("B & F"), for a total of $34,915.40 in unpaid social security and income tax liability.1 This obligation was never satisfied. The IRS eventually...

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