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CAMBRIDGE MACHINED PRODUCTS CORP. v. UNITED STATES

Bankruptcy Nos. 84-00944-JG, 81-02345-JG, 81-02346-JG, 81-02344-JG and 83-01695-JG, Adv. Nos. 85-0050, 85-0082 to 85-0085.

58 B.R. 22 (1985)

CAMBRIDGE MACHINED PRODUCTS CORP., Debtor, Erlin Manor Nursing Home, Inc., Debtor, St. John's Nursing Home, Inc., Debtor, Dartmouth House Nursing Home, Inc., Debtor, Agawam Creative Marketing Associates, Inc., Debtor, Plaintiffs, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, D. Massachusetts.

December 31, 1985.

MEMORANDUM

THOMAS W. LAWLESS, Bankruptcy Judge.

The Complaints of the five Chapter 11 debtors in each of these adversary proceedings1 seek to enjoin on a preliminary and permanent basis the Internal Revenue Service ("IRS") from pursuing further collection efforts on penalty assessments against officers of the debtors. They allege that the debtors will be irreparably harmed by collection from the principals because the officers...

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