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H & H BEVERAGE DISTRIBUTORS v. DEPT. OF REV. OF PA.

Civ. A. No. 86-3772.

79 B.R. 205 (1987)

H & H BEVERAGE DISTRIBUTORS, INC., et al. v. DEPARTMENT OF REVENUE OF the COMMONWEALTH OF PENNSYLVANIA.

United States District Court, E.D. Pennsylvania.

October 8, 1987.

Attorney(s) appearing for the Case

J. Raymond Munholland, Erdenheim, Pa., Andrew F. Litvin, Deputy Atty. Gen., Philadelphia, Pa., for plaintiffs.

Thomas A. Guise, Deputy in Charge of Bankruptcy Operations, Philadelphia, Pa., for defendants.

MEMORANDUM

GILES, District Judge.

Appellee, H & H Beverage Distributors, Inc., filed a voluntary petition under Chapter 11 of the Bankruptcy Code on January 20, 1984, and was granted debtor-in-possession status. In August of 1984, Appellant, Department of Revenue of the Commonwealth of Pennsylvania, conducted a sales tax audit of Appellee for the years 1981-1984. Appellant then sent Appellee a "Notice of Audit Assessment." (Record of Appeal, Exhibit...

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