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IN RE OMEGA CORP.

Bankruptcy No. 91-53329. Adv. No. 94-5185.

173 B.R. 830 (1994)

In re OMEGA CORPORATION, Debtor. OMEGA CORPORATION and Turbine Technologies, Inc., Plaintiffs, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, D. Connecticut.

November 1, 1994.

Attorney(s) appearing for the Case

Francis A. Miniter, Minter & Associates, Hartford, CT, for plaintiff Turbine Technologies, Inc.

Stephen C. Best, Sp. Asst. U.S. Atty., East Hartford, CT, Deirdre A. Martini, Asst. U.S. Atty., Bridgeport, CT, for I.R.S.

MEMORANDUM AND ORDER ON COMPLAINT FOR AN INJUNCTION AND APPLICATION FOR PRELIMINARY INJUNCTION

ALAN H.W. SHIFF, Bankruptcy Judge.

BACKGROUND

The plaintiff, Turbine Technologies, Inc., seeks to enjoin the Internal Revenue Service ("IRS") from filing a notice of tax lien against its assets. The relevant facts, which are undisputed, are drawn from (i) the Stipulation of Facts by Turbine and the IRS, filed August 24, 1994; (ii) a Letter...

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