IN RE FLEMISTER

Bankruptcy No. 82-04653A, Adv. No. 83-0016A.

48 B.R. 427 (1985)

In re William M. FLEMISTER, Jr., Debtor. William M. FLEMISTER, Jr., Plaintiff, v. UNITED STATES (DEPARTMENT OF the TREASURY, INTERNAL REVENUE SERVICE), Defendant.

United States Bankruptcy Court, N.D. Georgia, Altanta Division.

March 5, 1985.


Attorney(s) appearing for the Case

David G. Bisbee, Atlanta, Ga., for plaintiff.

Elizabeth Sullivan and Curtis L. Muncy, Dept. of Justice, Washington, D.C., for defendant.


OPINION

WILLIAM L. NORTON, Jr., Bankruptcy Judge.

The debtor filed the instant adversary proceeding to determine the validity, priority, and dischargeability of a debt to the Internal Revenue Service ("IRS"). The IRS had identified the Chapter 7 debtor as a responsible person who had liability for payment of corporate withholding taxes pursuant to 26 U.S.C. § 6672. At trial debtor argued that he was neither...

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