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IN RE SHREVE STEEL ERECTION, INC.

Bankruptcy No. SL 83-00091.

92 B.R. 214 (1988)

In re SHREVE STEEL ERECTION, INC., Debtor.

United States Bankruptcy Court, W.D. Michigan.

October 11, 1988.

Attorney(s) appearing for the Case

Roland F. Rhead, Glassen, Rhead, McLean & Campbell, P.C., Lansing, Mich., for debtor.

R. Todd Luoma, Tax Div., U.S. Dept. of Justice, Washington, D.C., for I.R.S.

OPINION AND ORDER

DAVID E. NIMS, Jr., Bankruptcy Judge.

This case is before the court on the Debtor's objection to the Internal Revenue Service's proof of claim. The Chapter 7 Debtor objects because the Internal Revenue Service did not follow the Debtor's instructions that its prepetition tax overpayments be applied to its prepetition trust fund tax liability.

FACTS

On January 12, 1983, Shreve Steel Erection, Inc. (the "Debtor") filed its...

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