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IN RE JOHN RENTON YOUNG, LTD.

Bankruptcy No. BK-S-86-1873-LBR.

87 B.R. 635 (1988)

In re JOHN RENTON YOUNG, LTD., dba Young and Company, Debtor.

United States Bankruptcy Court, D. Nevada.

May 31, 1988.

Attorney(s) appearing for the Case

Nancy L. Allf, John Peter Lee, Ltd., Las Vegas, Nev., for debtor.

Rollin Thorley, Sp. Asst. U.S. Atty., I.R.S. Dist. Counsel, Las Vegas, Nev., for I.R.S.

MEMORANDUM DECISION

LINDA B. RIEGLE, Bankruptcy Judge.

FACTS

John Renton Young ("Young") is the president and sole shareholder of the debtor, John Renton Young, Ltd., dba Young and Company ("debtor"). Among the debtor's scheduled obligations is a debt owed to the Internal Revenue Service ("IRS") in the amount of $164,457.96 for "payroll taxes" and a debt for "FUTA taxes" in the amount of $3,186.82. Although the chapter 11 case was filed on August...

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