IN RE LEONARD

Bankruptcy No. 5-85-00136, Adv. No. 5-88-0077.

112 B.R. 67 (1990)

In re Norman V. LEONARD, Debtor. Henry W. BISHOP, Plaintiff, v. UNITED STATES of America; Internal Revenue Service; and Richard Belford, Trustee, Defendants.

United States Bankruptcy Court, D. Connecticut.

March 28, 1990.


Attorney(s) appearing for the Case

James C. Graham, Brenner, Saltzman, Wallman & Goldman, New Haven, Conn., for plaintiff.

Merrel B. Green, U.S. Dept. of Justice, Tax Division, Washington, D.C., for U.S.


MEMORANDUM AND ORDER ON MOTIONS OF UNITED STATES TO DISMISS ADVERSARY PROCEEDING AND TO WITHDRAW PROOF OF CLAIM

ALAN H.W. SHIFF, Bankruptcy Judge.

BACKGROUND

From an undisclosed time in 1982 through March, 1984, the debtor and Robert McLeod were active in a business known as Norman Leonard Enterprises, Inc. ("NLE"). When NLE failed to pay employee withholding1 and social security taxes2 for...

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