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IN RE IMPORT & MINI CAR PARTS, LTD., INC.

Bankruptcy No. 83-10377, Proc. No. 88-1037.

136 B.R. 178 (1991)

In re IMPORT & MINI CAR PARTS, LTD., INC., Debtor. Jules S. WALKER, Trustee, Plaintiff, v. Jerry L. FERGUSON, Samuel S. Conte, United States of America, & Classic Car Center, Inc., Defendants.

United States Bankruptcy Court, N.D. Indiana, Fort Wayne Division.

April 8, 1991.

Attorney(s) appearing for the Case

Ward W. Miller, Fort Wayne, Ind., for plaintiff.

Debbie Leonard, Asst. U.S. Atty., Fort Wayne, Ind., for the U.S.

DECISION

ROBERT E. GRANT, Bankruptcy Judge.

This matter is before the court with regard to that part of plaintiff's complaint which is directed towards The Internal Revenue Service (IRS). The issues raised by the complaint as to all other defendants have been previously resolved, either by a decision of this court or by an agreement of the parties. By its complaint, the trustee seeks to subordinate the interest and penalties otherwise due the IRS on account...

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