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IN RE COUNTY WIDE GARDEN CENTER, INC.

Bankruptcy No. 82 B 20154, Adv. No. 82 ADV 6155.

25 B.R. 203 (1982)

In re COUNTY WIDE GARDEN CENTER, INC., Debtor. Joseph VETERE and Rudy Amatuzzo, as Officers and Directors of County Wide Garden Center, Inc., Plaintiffs, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, S.D. New York.

December 3, 1982.

Attorney(s) appearing for the Case

Bartels, Pykett & Aronwald, White Plains, N.Y., for plaintiffs.

John S. Martin, Jr., U.S. Atty., New York City, for U.S.; Alan Nisselson, Asst. U.S. Atty., New York City, of counsel.

Harvey S. Barr, Spring Valley, N.Y., Interim Trustee.

JUDGMENT ON PLEADINGS DISALLOWING INJUNCTION AGAINST TAX COLLECTION

HOWARD SCHWARTZBERG, Bankruptcy Judge.

The plaintiffs, who are the sole officers, directors and shareholders of the debtor corporation, County Wide Garden Center, Inc., brought this adversary proceeding to enjoin the Internal Revenue Service from collecting from them personally the prepetition federal withholding and federal insurance compensation taxes which the debtor has failed to pay...

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