I.R.S. v. LEVY

Civ. A. No. 91-161-N.

130 B.R. 28 (1991)

INTERNAL REVENUE SERVICE, Plaintiff-Appellant, v. Laurence H. LEVY, Trustee For Landbank Equity Corporation, Defendant-Appellee.

United States District Court, E.D. Virginia, Norfolk Division.

July 29, 1991.


Attorney(s) appearing for the Case

Raymond A. Jackson, U.S. Attys. Office, Norfolk, Va., Stuart D. Gibson, U.S. Dept. of Justice, Tax Div., Washington, D.C., for plaintiff-appellant.

David H. Adams, Clark and Stant, Virginia Beach, Va., for defendant-appellee.


ORDER

CLARKE, District Judge.

Landbank Equity Corporation and Richmond Equity Corporation filed Chapter 11 bankruptcy petitions in September 1985. Shortly thereafter, the cases were converted to Chapter 7 liquidation proceedings, and Laurence H. Levy was appointed Trustee. On May 23, 1990, the IRS filed a Request for Payment of Internal Revenue Taxes and a Proof of Claim for Internal Revenue Taxes. The Trustee objected to the Request and Proof of Claim filed...

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