IN RE A & B HEATING & AIR CONDITIONING, INC.

No. 85-519-Civ-T-13.

57 B.R. 360 (1985)

In re A & B HEATING AND AIR CONDITIONING, INC., Debtor. UNITED STATES of America, Appellant, v. A & B HEATING AND AIR CONDITIONING, INC., Appellee.

United States District Court, M.D. Florida, Tampa Division.

September 4, 1985.


Attorney(s) appearing for the Case

Marika Lancaster, Dept. of Justice, Washington, D.C., for the U.S.

Patti W. Massari, Tampa, Fla., for appellee.


ORDER

GEORGE C. CARR, District Judge.

This cause comes before the Court on the appeal from the Bankruptcy Court filed by the United States. The Bankruptcy Court's decision to enjoin the government from assessing and collecting the taxes owed by Arthur Clement, Jr., pursuant to 26 U.S.C. § 6672 is reversed and the final judgment is VACATED.

The corporate debtor, A & B Heating and Air Conditioning, Inc., filed for protection under Chapter...

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