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IN RE DATAIR SYSTEMS CORP.

Bankruptcy Nos. 82 B 6572, 82 B 6573 and 83 A 1824.

37 B.R. 690 (1983)

In re DATAIR SYSTEMS CORPORATION, Debtor. In re DATAIR FINANCIAL SERVICES, INC., Debtor. DATAIR SYSTEMS CORPORATION, Datair Financial Services, Inc., Plaintiffs, v. James STARKEY, not individually, but in his official capacity as District Director of the Internal Revenue Services, Chicago District, Defendant.

United States Bankruptcy Court, N.D. Illinois, E.D.

November 10, 1983.

Attorney(s) appearing for the Case

M. Ellen Carpenter, Tax Division, Dept. of Justice, Washington, D.C., Dan K. Webb, U.S. Atty., Chicago, Ill., for the IRS.

Mitchell E. Jones, Joseph Matz, Teller, Levit & Silvertrust, Chicago, Ill., for Datair.

MEMORANDUM AND ORDER

ROBERT L. EISEN, Bankruptcy Judge.

This cause came to be heard on the defendant's (IRS) motion to dismiss plaintiffs' (Datair) adversary complaint for injunctive relief. The IRS contends that Datair lacks standing to bring said complaint; that the IRS has not waived its sovereign immunity; and that Datair is barred by Section 7421(a) of the Internal Revenue Code from bringing said suit. Datair...

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