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IN RE ARROW TRANSFER & STORAGE CO.

Bankruptcy No. 1-84-00865, Adv. No. 1-84-0182.

45 B.R. 219 (1984)

In re ARROW TRANSFER AND STORAGE CO., Debtor. ARROW TRANSFER AND STORAGE CO., Debtor-in-Possession, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, E.D. Tennessee.

December 20, 1984.

Attorney(s) appearing for the Case

J. Thomas Mann, Thomas, Mann & Gossett, Chattanooga, Tenn., for plaintiff.

Betsy E. Burke, Tax Division, Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM

RALPH H. KELLEY, Bankruptcy Judge.

This is a suit by a chapter 11 debtor corporation to enjoin the Internal Revenue Service from attempting to collect a 100% penalty from the debtor's officers or employees who were responsible for withholding taxes from employees' wages and paying the taxes to the government. The effect of the penalty is to make the responsible officers and employees liable for the taxes that the corporation failed to pay. The...

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