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MATTER OF AVILDSEN TOOLS AND MACHINES, INC.

Nos. 83 C 4985, 83 C 6491.

40 B.R. 253 (1984)

In the Matter of AVILDSEN TOOLS AND MACHINES, INC., a Delaware Corporation, Debtor, Edward AVILDSEN; Robert Avildsen; and Morton Balon, Plaintiffs, v. UNITED STATES of America, Defendant.

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

June 5, 1984.

Attorney(s) appearing for the Case

James K. Wilkens, Tax Div., Dept. of Justice, Washington, D.C., Michael von Mandel, Chicago, Ill., for plaintiffs.

Malcolm Gaynor and Robert T. Grueneberg, Asst. U.S. Atty., Chicago, Ill., for defendant.

MEMORANDUM OPINION AND ORDER

ASPEN, District Judge:

This matter involves two consolidated civil cases: No. 83 C 4985 is an appeal by the United States from orders of the United States Bankruptcy Court for the Northern District of Illinois, and No. 83 C 6491 is an income tax refund suit to recover partially-paid tax assessments made against the plaintiffs under section 6672 of the Internal Revenue Code of 1954 (26...

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