In re C-T of VIRGINIA, INCORPORATED, d/b/a The Perfect Pair, d/b/a Comfort Unlimited, d/b/a The Shoe Room, d/b/a Herold's Shoes, d/b/a Country Cobbler, d/b/a Massey Shoes, d/b/a Bonafide Shoe Factory Outlet, d/b/a Hill Brothers, formerly known as Craddock-Terry Shoe Corporation, Debtor.
UNITED STATES of America, Plaintiff-Appellee,
v.
UNSECURED CREDITORS' COMMITTEE OF C-TOF VIRGINIA, INCORPORATED, Defendant-Appellant.
United States Court of Appeals, Fourth Circuit.https://leagle.com/images/logo.png
Argued May 5, 1992.
Decided October 2, 1992.
As Amended November 3, 1992.
Attorney(s) appearing for the Case
George H. Fralin, Jr., Fralin, Freeman & Kinnier, P.C., Lynchburg, Va., argued (Gary M. Coates, on brief), for defendant-appellant.
Edward T. Perelmuter, Tax Div., U.S. Dept. of Justice, Washington, D.C., argued (James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, Gary D. Gray, Tax Div., U.S. Dept. of Justice, Washington, D.C., E. Montgomery Tucker, U.S. Atty., Roanoke, Va., on brief), for plaintiff-appellee.
Before WIDENER and SPROUSE, Circuit Judges, and KAUFMAN, Senior United States District Judge for the District of Maryland, sitting by designation.
United States Court of Appeals, Fourth Circuit.
OPINION
FRANK A. KAUFMAN, Senior District Judge:
During a Chapter 11 bankruptcy proceeding instituted by C-T of Virginia, Inc. (C-T),1 the Internal Revenue Service (IRS) filed an unsecured priority claim under Section 507(a)(7) of the Bankruptcy Code for taxes imposed pursuant to Title 26, Section 4980 of the United States Code ("retirement plan tax"),2 in the amount of $285,443.35 plus interest....
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