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UNITED STATES v. HUCKABEE AUTO CO.

No. 85-8190.

783 F.2d 1546 (1986)

UNITED STATES of America, Plaintiff-Appellee, v. HUCKABEE AUTO CO., et al., Defendants-Appellants.

United States Court of Appeals, Eleventh Circuit.

March 10, 1986.

Attorney(s) appearing for the Case

Joseph J. Burton, Jr., Atlanta, Ga., for defendants-appellants.

Glenn L. Archer, Michael Paup, Wynette J. Hewett, Gary D. Gray, Tax. Div., Appellate Section, Dept. of Justice, Washington, D.C., Lillian H. Lockary, Asst. U.S. Atty., Macon, Ga., for plaintiff-appellee.

Before HILL and FAY, Circuit Judges, and TUTTLE, Senior Circuit Judge.

PER CURIAM:

Huckabee Auto Company and its corporate officers, Leo B. Huckabee, Jr., and Leo B. Huckabee, III, appeal from the judgment of the district court. The judgment reversed the order of the bankruptcy court enjoining the Internal Revenue Service ("IRS") from collecting an assessment under 26 U.S.C. § 6672 (1982) from the Huckabees. We affirm.

Huckabee Auto Company is currently operating under a confirmed plan of reorganization pursuant to Chapter...

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