MATTER OF A & B HEATING & AIR CONDITIONING, INC.

Bankruptcy No. 84-424, Adv. No. 84-277.

48 B.R. 397 (1985)

In the Matter of A & B HEATING AND AIR CONDITIONING, INC., Debtor. A & B HEATING AND AIR CONDITIONING, INC., Plaintiff, v. UNITED STATES of America, Defendant.

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

Nunc Pro Tunc September 15, 1984.


Attorney(s) appearing for the Case

Shirley Arcuri, Tampa, Fla., for plaintiff.

Marika Lancaster, Dept. of Justice, Washington, D.C., for defendant.


ORDER ON MOTION TO DISMISS

ALEXANDER L. PASKAY, Chief Judge.

THIS IS a Chapter 11 case and the matter under consideration brings into focus a seemingly irreconcilable conflict between a provision of the Internal Revenue Code, 26 U.S.C. § 7421(a), and § 105 of the Bankruptcy Code, and the overall policy aims of the Bankruptcy Code in general.

The matter under consideration is a Motion to Dismiss filed by the United States of America on behalf...

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