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IN RE BRANDT-AIRFLEX CORP.

Bankruptcy No. 885-50219-18, Adv. No. 886-0128-18.

69 B.R. 701 (1987)

In re BRANDT-AIRFLEX CORP., Debtor. BRANDT-AIRFLEX CORP., as debtor-in-possession, Plaintiff, v. LONG ISLAND TRUST COMPANY, the New York State Tax Commission, and the United States of America (Department of the Treasury, Internal Revenue Service), Defendants.

United States Bankruptcy Court, E.D. New York.

February 6, 1987.

Attorney(s) appearing for the Case

Randy M. Kornfeld, Lester A. Lazarus, P.C., New York City, for debtor.

Michael Saltzman, Saltzman & Holleran (Co-Counsel) New York City, for debtor.

C. Gayden Wren, Cullen & Dykman, Garden City, N.Y., for Long Island Trust Co.

Jonathan N. Helfat, Otterbourg, Steindler, Houston & Rosen, New York City, for Creditors Committee.

Robert Drinan, Asst. Atty. Gen., Mineola, N.Y., for NYS Tax Commission.

Bridget Rowan, Tax Div., U.S. Dept. of Justice, Washington, D.C., for IRS.

C. ALBERT PARENTE, Bankruptcy Judge.

Brandt-Airflex Corp., as debtor-in-possession ("Brandt"), commenced the captioned adversary proceeding pursuant to Part VII of the Rules of Bankruptcy Procedure. The complaint seeks a declaratory determination of Brandt's tax liability, if any, for delinquent withholding taxes for the years 1983, 1984 and the first quarter of 1985. The taxes are due and payable to the Internal Revenue Service ("IRS") and to the New York State Tax...

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