OPINION
WARREN W. BENTZ, Bankruptcy Judge.
Factual Background
Presently before the Court is the City of Farrell's MOTION TO LIFT AUTOMATIC STAY AND COMPEL TURNOVER OF TRUST FUND TAXES ("Motion"). Sharon Steel Corporation Et Al, ("Debtor") is required by statute to withhold local earned income tax from its employees and remit the withheld taxes to the City of Farrell on a quarterly basis.
For the fourth quarter of 1992, the...
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