IN RE NAB FOOD SERVICES, INC.

Adv. No. 1-82-0102, (Related Case No. 1-80-00292).

25 B.R. 221 (1982)

In re NAB FOOD SERVICES, INC. d/b/a Hot Shoppes Restaurants, Debtor. E. Hanlin BAVELY, Trustee, Plaintiff, v. UNITED STATES of America DEPARTMENT OF TREASURY INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, S.D. Ohio, W.D.

December 6, 1982.


Attorney(s) appearing for the Case

Jonathan B. Forman, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Nicholas J. Pantel, Asst. U.S. Atty., Cincinnati, Ohio, for United States.

E. Hanlin Bavely, Cincinnati, Ohio, trustee in bankruptcy.


DECISION

BURTON PERLMAN, Bankruptcy Judge.

Plaintiff trustee in the above captioned adversary proceeding has filed a complaint in which he seeks a declaratory judgment to determine whether he must pay certain federal income taxes. Defendant has filed a motion to dismiss the complaint.

Plaintiff is the duly appointed trustee of the estate of the corporate debtor in the related case. The debtor was not operating...

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