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IN RE AMTOL CORP.

Bankruptcy No. B85-01920, Adv. No. B85-0372.

57 B.R. 724 (1986)

In re AMTOL CORPORATION, Debtor in Possession. AMTOL CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, N.D. Ohio, E.D.

February 19, 1986.

Attorney(s) appearing for the Case

Lawrence D. Leeders, Cleveland, Ohio, for plaintiff.

Richard French, Asst. U.S. Atty., Cleveland, Ohio, Robert W. Kern, Trial Atty., Tax Division, U.S. Dept. of Justice, Washington, D.C., for defendant.

ORDER

WILLIAM J. O'NEILL, Bankruptcy Judge.

Before the Court is the motion of Defendant, United States of America, to dismiss Count I of a complaint filed by Debtor, Amtol Corporation, and Robert A. Leeders (Leeders), who seek an injunction against the Internal Revenue Service (IRS). The parties submitted the matter on briefs. On consideration the Court finds:

Count I of the complaint requests that the IRS be enjoined from assessing a 100% penalty...

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