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

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

48 B.R. 401 (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.

January 15, 1985.

Attorney(s) appearing for the Case

Shirley Arcuri, Tampa, Fla., for plaintiff.

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

MEMORANDUM OPINION

ALEXANDER L. PASKAY, Chief Judge.

THIS IS a Chapter 11 case and the matter under consideration is a Complaint filed by A & B Heating and Air Conditioning (A & B Heating). The Complaint seeks a permanent injunction against the Internal Revenue Service (IRS) prohibiting the IRS from undertaking any further steps in its attempt to collect taxes from the principal of A & B Heating, taxes assessed against the principal of A &...

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