MATTER OF LA DIFFERENCE RESTAURANT, INC.

Bankruptcy No. 76 B 1208.

29 B.R. 178 (1983)

In the Matter of LA DIFFERENCE RESTAURANT, INC., Debtor.

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

April 8, 1983.


Attorney(s) appearing for the Case

Finkel, Goldstein & Berzow, New York City, for debtor.

John S. Martin, Jr., U.S. Atty., S.D.N.Y., New York City, for I.R.S.; Alan Nisselson, Asst. U.S. Atty., New York City, of counsel.


DECISION ON CLAIM OF INTERNAL REVENUE SERVICE

EDWARD J. RYAN, Bankruptcy Judge.

Debtor-Plaintiff, La Difference Restaurant, Inc., ("La Difference"), seeks an order declaring that the debtor does not owe the Internal Revenue Service ("IRS") taxes, interest and penalty for withholding and FICA taxes for the period ending June 30, 1976, and enjoining the IRS and its agents from taking any measure to enforce their alleged claim. For the reasons set forth below...

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