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IN RE OPTICS OF KANSAS, INC.

Bankruptcy No. 86-21821-7.

132 B.R. 446 (1991)

In re OPTICS OF KANSAS, INC. A Corporation, d/b/a Surveillance Services, Inc., Debtor.

United States Bankruptcy Court, D. Kansas.

October 8, 1991.

Attorney(s) appearing for the Case

James S. Willis, McDowell, Rice & Smith, Chtd., Kansas City, Kan., for debtor.

Henry W. Green, Leavenworth, Kan., trustee.

Charles S. Kennedy, III, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for U.S.

MEMORANDUM OPINION AND ORDER

BENJAMIN E. FRANKLIN, Chief Judge.

This matter comes on before the Court pursuant to the February 2, 1991 hearing on Debtor's Motion for Order Directing IRS to Apply Chapter 7 Trustee's Payments to Trust Fund Liability.

FINDINGS OF FACT

Based upon the pleadings and the record, this Court finds as follows:

1. That debtor filed the above-captioned Chapter 7 case on December 12, 1986. R.J. Breidenthal and...

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