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IN RE WINDSOR COMMUNICATIONS GROUP, INC.

Bankruptcy No. 82-03714K.

45 B.R. 770 (1985)

In re WINDSOR COMMUNICATIONS GROUP, INC. t/a Norcross-Rust Craft Greeting Card Publishers, Debtor.

United States Bankruptcy Court, E.D. Pennsylvania.

January 22, 1985.

Attorney(s) appearing for the Case

Edward C. Toole, Jr., Mary F. Walrath, Philadelphia, Pa., for debtor.

Morton Newman, Alan C. Gershenson, Michael G. Neri, Philadelphia, Pa., for Sec. Pacific Business Credit, Inc.

L.J. Lichtenstein, Philadelphia, Pa., for Creditors' Com'n.

OPINION

WILLIAM A. KING, Jr., Bankruptcy Judge.

Before the Court is the debtor's objection to the contingent claim of Security Pacific Business Credit, Inc. ("Security Pacific"). The claimant contends that the debtor is liable for any amount which may be assessed against Security Pacific by the Internal Revenue Service ("IRS") for payroll taxes owed by the debtor. Security Pacific further contends that its contingent...

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