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IN RE TIPPS

Bankruptcy No. C3-89-498.

154 B.R. 478 (1993)

In re Paul TIPPS, Debtor.

United States District Court, S.D. Ohio, W.D.

February 5, 1993.

Attorney(s) appearing for the Case

Pamela Stanek, U.S. Atty's. Office, Dayton, OH, Brenda Dodrill, U.S. Atty's. Office, Columbus, OH, Thomas Jones, U.S. Dept. of Justice, Washington, DC, for appellant.

Armistead Gilliam, Faruki Gilliam & Ireland, Dayton, OH, for appellee.

MEMORANDUM AND ORDER

BECKWITH, District Judge.

Background

This matter is before the Court on the appeal by the Internal Revenue Service ("IRS") of Judge William Clark's order of September 29, 1989, in the bankruptcy case of Paul Tipps, Case No. 3-83-00919. In this order, Judge Clark disallowed the claims of the IRS with respect to the Ru-El Company ("Ru-El") and the Ellison Coal Company ("Ellison"), finding that the debtor was not a responsible...

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