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IN RE JON CO., INC.

Civ. A. No. 83-K-631, Adv. No. 82-MC-2519.

30 B.R. 831 (1983)

In re JON CO., INC., a Colorado corporation, Debtor. JON CO., INC., a Colorado corporation, Plaintiff, v. The UNITED STATES of America, Defendant.

United States District Court, D. Colorado.

June 22, 1983.

Attorney(s) appearing for the Case

Richard D. Clark, Denver, Colo., for plaintiff.

Robert N. Miller, U.S. Atty., Denver, Colo., Susan Souder, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendant.

OPINION

KANE, District Judge.

This case presents an issue of first impression in this circuit and reflects a split of authority between two other circuit courts. It is an appeal from an order of the bankruptcy court enjoining the Internal Revenue Service from enforcing a third-party summons issued pursuant to 26 U.S.C. § 7609(c)(2)(B). At issue is whether the bankruptcy court may enjoin the Service from collecting or attempting to collect a 100% penalty...

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