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IN RE CARAPELLA

Bankruptcy No. 86-4205-8P7, Adv. No. 87-020.

105 B.R. 86 (1989)

In re George Louis CARAPELLA, Debtor. George Louis CARAPELLA, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

June 6, 1989.

Attorney(s) appearing for the Case

James A. Sheehan, B. Gray Gibbs, St. Petersburg, Fla., for plaintiff.

Hillary B. Burchuk, Dept. of Justice, Tax Div., Washington, D.C., Robert W. Merkle, and Robert W. Genzman, Office of U.S. Atty., Tampa, Fla., for defendant.

FINDINGS OF FACT, CONCLUSIONS OF LAW MEMORANDUM OPINION

ALEXANDER L. PASKAY, Chief Judge.

This is a Chapter 7 liquidation case, and the matter presented for this Court's consideration is in the context of an adversary proceeding initiated by George Louis Carapella, the Debtor in the above-captioned case. The one-count Complaint was filed against the United States of America and the Internal Revenue Service (Government...

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