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MATTER OF BURGESS MIN. AND CONST. CORP.

Bankruptcy No. 82-04105.

68 B.R. 23 (1985)

In the Matter of BURGESS MINING AND CONSTRUCTION CORPORATION, Debtor.

United States Bankruptcy Court, N.D. Alabama, S.D.

November 26, 1985.

Attorney(s) appearing for the Case

Jack Rivers, U.S. Trustee.

André M. Toffel, Trustee.

Daniel W. Wainscott, for trustee.

Cindy Simmons, Richard E. O'Neal, Asst. U.S. Attys., for U.S.

Robert B. Rubin, for A.E. Burgess, Sr.

Charles L. Denaburg, for debtor.

FINDINGS OF FACT AND OPINION

STEPHEN B. COLEMAN, Bankruptcy Judge.

Although this matter involves only a contest of claim, it raises issues and liabilities for withholding tax assessable against several persons and especially against the debtor in this case. Burgess Mining and Construction was incorporated in 1955. Its principal business was originally the mining of coal. The history of the company demonstrates that...

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