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MATTER OF A & B HEATING & AIR CONDITIONING

No. 86-3440.

823 F.2d 462 (1987)

In the Matter of A & B HEATING & AIR CONDITIONING, Debtor. UNITED STATES of America, Plaintiff-Appellant, v. A & B HEATING & AIR CONDITIONING, INC., Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

August 4, 1987.

Attorney(s) appearing for the Case

Robert W. Merkle, Jr., U.S. Atty., Virginia M. Covington, Asst. U.S. Atty., Tampa, Fla., Gary D. Gray, Wynette J. Hewett, Roger M. Olsen, Asst. Atty. Gen., Tax Div., Dept. of Justice, Michael L. Paup, Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellant.

Straske, Farfante, Segall & Arcuri, Patti W. Medearis, Tampa, Fla., for defendant-appellee.

Before HILL and HATCHETT, Circuit Judges, and HENDERSON, Senior Circuit Judge.

HILL, Circuit Judge:

On February 17, 1984, the Internal Revenue Service levied upon the assets of A & B Heating & Air Conditioning, Inc. for failure to pay withheld trust fund taxes1 and other delinquent taxes. Ten days later, A & B Heating filed a petition for reorganization under Chapter 11 of the Bankruptcy Code. The proposed bankruptcy plan provided for the payment of the debtor...

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