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I.R.S. v. MANDO

Civ. A. No. 93-111.

170 B.R. 104 (1994)

INTERNAL REVENUE SERVICE, Appellant, v. Thomas MANDO, Appellee.

United States District Court, E.D. Kentucky, at Covington.

January 4, 1994.

Attorney(s) appearing for the Case

Gregory D. Stefan, U.S. Dept. of Justice, Washington, DC, for I.R.S.

Dennis R. Williams, Adams, Brooking, Stepner, Woltermann & Dusing, Florence, KY, for Mando.

OPINION & ORDER

BERTELSMAN, Chief Judge.

I. INTRODUCTION

This is a bankruptcy appeal, pursuant to 28 U.S.C. § 158(a). This case is before the court on the appeal of the Internal Revenue Service (IRS) and the cross-appeal of Thomas Mando.

II. FACTUAL BACKGROUND

Appellee, Thomas Mando, is a trained optician, and was a stockholder of Tru-Site Laboratories, Inc. (Tru-Site), a Kentucky corporation. From its inception...

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