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IN RE WESTEFIELD

Bankruptcy Nos. 90-13871 K, 90-13872 K. Adv. No. 94-1020 K.

172 B.R. 178 (1994)

In re Celia Dean WESTEFIELD, Thomas A. Trapasso, Debtors. Celia Dean WESTEFIELD and Thomas A. Trapasso, Plaintiffs, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, W.D. New York.

September 9, 1994.

Attorney(s) appearing for the Case

Arthur G. Baumeister, Jr., Andrews, Sanchez, Amigone, Kelleher, Mattrey & Marshall, Buffalo, NY, for debtors/plaintiffs.

Steven Cole, Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant.

ORDER DENYING PARTIAL SUMMARY JUDGMENT, AND MEMORANDUM OF DECISION

MICHAEL J. KAPLAN, Chief Judge.

In this Adversary Proceeding two Chapter 7 Debtors, who had operated a business as partners, seek a determination of federal tax liability under 11 U.S.C. § 505, and additionally seek a determination that the Internal Revenue Service has violated the automatic stay provision, 11 U.S.C. § 362(a), by filing certain federal tax liens without leave...

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