IN RE O.H. LEWIS CO., INC.

Bankruptcy No. 83-00248, Adv. Nos. 83-0041, 83-0042.

40 B.R. 531 (1984)

In re O.H. LEWIS CO., INC., Debtor. O.H. LEWIS CO., INC., Plaintiff, v. UNITED STATES DEPARTMENT OF the TREASURY, Internal Revenue Service, Defendants.

United States Bankruptcy Court, D. New Hampshire.

July 28, 1984.


Attorney(s) appearing for the Case

Daniel Callaghan, Manchester, N.H., for debtor.

W. Stephen Thayer, III, U.S. Atty., Concord, N.H., Christopher Kliefoth, Trial Atty., Tax Division, Washington, D.C., for defendants.


MEMORANDUM OPINION

and

ORDER

JAMES E. YACOS, Bankruptcy Judge.

The Chapter 11 debtor in these adversary proceedings seeks an injunction against the United States and its agents, the Internal Revenue Service, to prevent the taxing agency from proceeding against officers of the debtor corporation to collect certain penalty tax assessments under 26 U.S.C. § 6672. Identical complaints were filed by the debtor in both adversary proceedings...

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