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UNITED STATES v. HUCKABEE AUTO CO.

C.A. No. 84-448-1-MAC.

46 B.R. 741 (1985)

UNITED STATES of America v. HUCKABEE AUTO CO., et al.

United States District Court, M.D. Georgia, Macon Division.

February 20, 1985.

Attorney(s) appearing for the Case

Rodger M. Moore, Dept. of Justice, Washington, D.C., for the U.S.

Joseph J. Burton, Jr., Atlanta, Ga., for Huckabee Auto Co. et al.

OWENS, Chief Judge:

The United States has appealed from an order of United States Bankruptcy Court enjoining the Internal Revenue Service (IRS) from attempting by assessment to assert a penalty under 26 U.S.C.A. § 6672 (West 1967 & Supp.1984) against nondebtor, corporate officers of the debtor corporation. In re Huckabee Auto Co., 43 B.R. 306 (Bankr.M.D.Ga.1984).

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