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MATTER OF ANDERSON

Bankruptcy No. 8101535JC.

15 B.R. 399 (1981)

In the Matter of Robert N. ANDERSON, Jr., Eleanor C. Anderson. Robert N. ANDERSON, Jr. and Eleanor C. Anderson, Plaintiffs, v. MISSISSIPPI STATE TAX COMMISSION, Defendant.

United States Bankruptcy Court, S.D. Mississippi, Jackson Division.

October 19, 1981.

Attorney(s) appearing for the Case

David W. Dreher, Jackson, Miss., for Robert N. Anderson, Jr. and Eleanor C. Anderson.

James H. Haddock, Miss. State Tax Com'n, Jackson, Miss., for Miss. State Tax Com'n.

OPINION

BARNEY E. EATON, III, Bankruptcy Judge.

The debtors, Robert N. Anderson, Jr. and Eleanor C. Anderson ("Debtors"), have made a motion to enforce the provisions of 11 U.S.C. § 525 by compelling the Alcoholic Beverage Control Division of the Mississippi State Tax Commission to renew a liquor permit.

I.

1. Debtors own and operate the Liquor Corral, a package retail liquor store.

2. The Alcoholic Beverage Control is a division...

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