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HUDGINS v. I.R.S.

Civ. A. No. 91-5-N.

132 B.R. 115 (1991)

Michael Steven HUDGINS, t/a Hudgins Masonry, Plaintiff-Appellee, v. INTERNAL REVENUE SERVICE, Defendant-Appellant.

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

Amending Opinion July 31, 1991.

Attorney(s) appearing for the Case

Tom Cain Smith, Jr., Virginia Beach, Va., for plaintiff-appellee.

John Phillip Krajewski, Office of U.S. Atty., John E. Waites, U.S. Trustee, Norfolk, Va., Harry J. Giacometti, Gregory D. Stefano, U.S. Dept. of Justice, Washington, D.C., for defendant-appellant.

OPINION

DOUMAR, District Judge.

This matter is on appeal from a ruling of the Bankruptcy Court.

Plaintiff in bankruptcy Michael Steven Hudgins, appellee herein, operated a business known as Hudgins Masonry, Inc., which was incorporated until September 1984 when the Virginia State Corporation Commission terminated its certificate for failure to pay its annual registration fees. Neither Hudgins nor the defendant Internal Revenue Service was aware of...

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