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IN RE FINGERS

Bankruptcy No. 89-02143-H7, Adv. No. 91-90597-H7.

148 B.R. 586 (1993)

In re Roland G. FINGERS, Debtor. Roland G. FINGERS, Plaintiff, v. UNITED STATES of America, DEPARTMENT OF TREASURY, INTERNAL REVENUE SERVICE, and State of California Franchise Tax Board, Defendants.

United States Bankruptcy Court, S.D. California.

January 5, 1993.

Attorney(s) appearing for the Case

Jeffrey D. Schreiber, Rothlisberger & Schreiber, Solana Beach, CA, Harold E. Wolfe, Jr., West Palm Beach, FL, for plaintiff/debtor.

George N. Harris, Jr., U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S.

MEMORANDUM DECISION

JOHN J. HARGROVE, Bankruptcy Judge.

Chapter 7 debtor, Roland G. Fingers ("Fingers") filed a motion for summary judgment and moved for sanctions against the United States of America, Department of the Treasury, Internal Revenue Service ("IRS") for violation of the automatic stay. The IRS moved for retroactive relief from stay. At the June 22, 1992 hearing, the court denied retroactive relief from stay and took the sanctions issue under...

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