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IN RE MACELVAIN

Bankruptcy No. 93-00278-APG.

160 B.R. 672 (1993)

In re Lynne M. MACELVAIN, Debtor.

United States Bankruptcy Court, M.D. Alabama.

August 9, 1993.

Attorney(s) appearing for the Case

Carol Koehler Ide, U.S. Dept. of Justice, Tax Div., Washington, DC, Patricia Allen Conover, Asst. U.S. Atty., Montgomery, AL, for IRS.

Samuel Kaufman, George W. Thomas, William B. Sellers, Kaufman & Rothfeder, P.C., Montgomery, AL, for debtor/respondent.

OPINION ON MOTION TO DISMISS CASE

A. POPE GORDON, Bankruptcy Judge.

The United States of America filed a motion under 11 U.S.C. § 1112(b) to dismiss this case alleging that the debtor did not file the chapter 11 petition in good faith.

The motion came on for hearing on June 29, 1993 after which the motion was taken under advisement.1

The undisputed facts are as follows.

The Internal Revenue Service...

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