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IN RE VERMONT FIBERGLASS, INC.

Bankruptcy No. 83-155.

76 B.R. 358 (1987)

In re VERMONT FIBERGLASS, INC., d/b/a Pettit Pools of Rutland, Debtor.

United States Bankruptcy Court, D. Vermont.

August 10, 1987.

Attorney(s) appearing for the Case

M. Butterfield, Candon & Butterfield, Rutland, Vt., for debtor.

D. Stefanik, U.S. Dept. of Justice, Washington, D.C., for the I.R.S.

ORDER AND MEMORANDUM DECISION ON DEBTOR'S MOTION TO DETERMINE ALLOCATION OF PROCEEDS TO PAY TAXES

FRANCIS G. CONRAD, Bankruptcy Judge.

The debtor moves this Court for an Order directing the IRS to allocate mortgage proceeds and dividends received by the IRS from the debtor, and from debtor's trustee to debtor's "Trust Fund Taxes," and not to its interest and penalty tax liability to the IRS.1

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