IN RE SONNER

Bankruptcy No. 80-01317.

53 B.R. 859 (1985)

In re Donald L. SONNER d/b/a Blackbeard's Seafood and Blackbeard's Restaurant, Debtor.

United States Bankruptcy Court, E.D. Virginia, Alexandria Division.

October 17, 1985.


Attorney(s) appearing for the Case

Robert T. Copeland, Abingdon, Va., for Donald L. Sonner.

Stephen A. Winkleman, Winkelman & Mann, Stanley M. Salus, Doctor, Doctor & Salus, Washington, D.C., Ethan Allen Turshen, Arlington, Va., for Creditor's Trust.

Stuart Fishbein, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Elsie L. Munsell, U.S. Atty., E.D. Virginia, Alexandria, Va., for the U.S.


MEMORANDUM OPINION

MARTIN V.B. BOSTETTER, Jr., Bankruptcy Judge.

The instant matter arises upon the filing of a Motion to Determine Tax Liability by the Internal Revenue Service ("IRS"). Neither the facts of the case nor the ultimate issue involved is in dispute.

On November 17, 1980, Donald L. Sonner ("Sonner"), debtor herein, filed a voluntary petition under Chapter 11 of Title 11 of the United States Code, the Bankruptcy Reform Act of 1978 ("the...

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