A TO Z WELDING & MFG. CO., INC. v. UNITED STATES

No. 86-1079.

803 F.2d 932 (1986)

A TO Z WELDING & MFG. CO., INC., Appellant, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided October 1, 1986.


Attorney(s) appearing for the Case

A. Doug Chavis, Little Rock, Ark., Paul M. Predmore, Wynette J. Hewett & Gary Gray, Washington, D.C., for U.S.

Before HEANEY and BOWMAN, Circuit Judges, and REGAN, United States Senior District Judge.


PER CURIAM.

The issue in this appeal is whether a bankruptcy court has the power to enjoin the Internal Revenue Service (IRS) from collecting a tax assessed against certain officers and shareholders of A to Z Welding & Mfg. Co., Inc. (A to Z), a bankrupt corporation, pursuant to 26 U.S.C. § 6672.

BACKGROUND

A to Z filed a petition for reorganization under Chapter 11 of the Bankruptcy Code on August 3, 1984. Thereafter, the IRS assessed a...

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