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MATTER OF BAREFOOT SPORTS, INC.

Bankruptcy No. MM7-82-01299.

61 B.R. 546 (1986)

In the Matter of BAREFOOT SPORTS, INC., Debtor.

United States Bankruptcy Court, W.D. Wisconsin.

June 5, 1986.

Attorney(s) appearing for the Case

William J. Rameker, Murphy & Desmond, S.C., Madison, Wis., trustee.

Ronald Paskin, Madison, Wis., for debtor.

MEMORANDUM DECISION AND ORDER

ROBERT D. MARTIN, Chief Judge.

David C. Spencer, a principal of the debtor, Barefoot Sports, Inc., claims that involuntary payments he made to the IRS constitute a priority claim in bankruptcy. The trustee, William J. Rameker objects. On September 29, 1983, a proof of claim in the amount of $3,895.31 was filed on behalf of the IRS for unpaid withholding taxes. There was an error in the proof of claim. The debtor actually owed...

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