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MATTER OF DRISCOLL'S TOWING SERVICE, INC.

Nos. 85-6090-Civ, 82-02304-BKC-JAG and 82-0262-Adv-BKC-JAG.

51 B.R. 990 (1985)

In the Matter of DRISCOLL'S TOWING SERVICE, INC., Bankrupt. UNITED STATES of America, Appellant, v. DRISCOLL'S TOWING SERVICE, INC., Appellee.

United States District Court, S.D. Florida, N.D.

July 24, 1985.

Attorney(s) appearing for the Case

Elizabeth Sullivan, Steven Shapiro, Tax Div., Dept. of Justice, Washington, D.C., for appellant.

Chad P. Pugatch, Cooper, Shahady, Frazier, Pugatch & Meyer, P.A., Fort Lauderdale, Fla., for appellee.

ORDER

GONZALEZ, District Judge.

THIS CAUSE has come before the court upon the appeal taken by the United States of America from the October 24, 1984 Final Judgment Granting Permanent Injunction, 43 B.R. 647, in which the Honorable Joseph A. Gassen, United States Bankruptcy Judge for the Southern District of Florida, enjoined the Internal Revenue Service from collecting a 100% penalty assessed under Title 26 U.S.C.A., section...

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