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MATTER OF THOMPSON

Bankruptcy No. 81-143, Adv. No. 81-96.

37 B.R. 211 (1983)

In the Matter of Cecil Elgin THOMPSON, Debtor. Cecil Elgin THOMPSON, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

December 16, 1983.

Attorney(s) appearing for the Case

Don M. Stichter, Tampa, Fla., for plaintiff.

George T. Rita, Tax Div., Dept. of Justice, Washington, D.C., Robert W. Merkle, U.S. Atty., Tampa, Fla., for U.S.

MEMORANDUM OPINION

ALEXANDER L. PASKAY, Chief Judge.

THIS IS a Chapter 7 case commenced by the Petition for Relief filed by Cecil Elgin Thompson, the Debtor involved in the above-captioned adversary proceeding. The matter under consideration is the liability of the Debtor, vel non, for payroll taxes which allegedly were not paid by two corporations of which he served as a corporate officer and, therefore, according to the United States Government, Internal...

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