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IN RE WILLS

Bankruptcy No. 84-A-0491, Adv. No. 84-0216A.

46 B.R. 333 (1985)

In re Jackie Ray WILLS, Debtor. Melvin M. FELDMAN, Trustee, Plaintiff, v. MARYLAND NATIONAL BANK, First National Bank of MD, Elizabeth Dorothy Bayne, Internal Revenue Service, Jackie Ray Wills, Defendants.

United States Bankruptcy Court, D. Maryland, at Rockville.

February 6, 1985.

Attorney(s) appearing for the Case

Melvin Feldman, Rockville, Md., trustee of Chapter 7 estate.

William Hallam, Baltimore, Md., for Maryland Nat. Bank.

Andrew Dyer, Clinton, Md., for First Nat. Bank of Md.

Robert Claggett, Upper Marlboro, Md., for Elizabeth Dorothy Bayne.

Charles Baer, Tax Division, U.S. Dept. of Justice, Washington, D.C., for I.R.S.

Henri deLozier, Lanham, Md., for Jackie Ray Wills, debtor.

MEMORANDUM OF DECISION

PAUL MANNES, Bankruptcy Judge.

This case deals with an attempt by the bankruptcy trustee to make an end run around the requirements of the Internal Revenue Code. The trustee is out of bounds. The Internal Revenue Service prevails.

Melvin M. Feldman, trustee of the bankruptcy estate of Jackie Ray Wills, filed a "Motion to Determine Necessity for Filing Tax Returns and Paying Tax, If...

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