IN RE EURO-PIRATES INTERN., INC.

Bankruptcy Nos. 79-856, 79-857.

25 B.R. 1 (1981)

In re EURO-PIRATES INTERNATIONAL, INC. Charles Darwin Slater, Sr. d/b/a Charles D. Slater Enterprises, Debtors.

United States Bankruptcy Court, E.D. Louisiana.

October 28, 1981.


Attorney(s) appearing for the Case

Edward M. Heller, New Orleans, La., for debtors.

Steven Gremminger, Justice Dept., Washington, D.C., for U.S., I.R.S.


IN PROCEEDINGS FOR AN ARRANGEMENT UNDER CHAPTER XI OF THE BANKRUPTCY ACT

THOMAS H. KINGSMILL, Jr., Bankruptcy Judge.

REASONS FOR JUDGMENT

This proceedings in bankruptcy was commenced on June 1, 1979 upon the filing of the debtors' petition. On September 11, 1980 the Internal Revenue Service filed an amendment to its Proof of Claim dated May 2, 1980 and claimed the following items:

Withholding and FICA for the   assessed
1st quarter...

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