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IN RE PRESSIMONE

Nos. 82-BK-12477, 83-CV-281.

39 B.R. 240 (1984)

In re Mildred Ellen PRESSIMONE, Debtor. Mildred Ellen PRESSIMONE and Robert E. Littlefield, Jr., Trustee, Plaintiffs-Appellees, v. INTERNAL REVENUE SERVICE, Defendant-Appellant.

United States District Court, N.D. New York.

April 17, 1984.

Attorney(s) appearing for the Case

Kauffman & LaPointe, Schenectady, N.Y., for plaintiff Mildred Pressimone; Robert M. Cohen, Ballston Lake, N.Y., of counsel.

Littlefield & Littlefield, Albany, N.Y., for plaintiff Littlefield, Trustee; Robert E. Littlefield, Jr., Schenectady, N.Y., of counsel.

Frederick J. Scullin, Jr., U.S. Atty., Syracuse, N.Y., Glenn L. Archer, Jr., Asst. Atty. Gen., Department of Justice, Washington, D.C., for I.R.S.; D. Patrick Mullarkey, Sheri Moore Humphrey, Washington, D.C., of counsel.

MEMORANDUM-DECISION AND ORDER

McCURN, District Judge.

This is an appeal by the Internal Revenue Service, defendant below, from an order of the Bankruptcy Court for the Northern District of New York, Hon. Justin J. Mahoney, B.J., restraining the IRS from any and all collection efforts against the husband of the debtor, Mildred Ellen Pressimone, with respect to certain jointly-owed income tax obligations. For the reasons set forth herein, that order is rejected...

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