IN RE HELDER

Bankruptcy No. NG 83-02256, Adv. No. 83-1566.

43 B.R. 40 (1984)

In re Robert J. HELDER, Debtor. Robert J. HELDER, Plaintiff, v. STATE OF MICHIGAN, Defendant.

United States Bankruptcy Court, W.D. Michigan.

September 19, 1984.


Attorney(s) appearing for the Case

Lewis, Brown & Relph, P.C., John D. Flynn, Grand Rapids, Mich., for plaintiff.

Frank J. Kelley, Atty. Gen. of the State of Mich., George B. Adastik, Asst. Atty. Gen., Lansing, Mich., for defendant.


OPINION

DAVID E. NIMS, Jr., Bankruptcy Judge.

TAXES—LIABILITY—OFFICERS OF CORPORATION

Robert J. Helder (Helder), the debtor herein, has filed a complaint for an order determining that the single business tax is not a liability of his.

The facts are agreed to by counsel and this adversary proceeding was submitted on briefs. The State of Michigan, Department of Treasury, Revenue Division, filed a proof of claim which, inter...

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