IN RE CUSTOM CENTER, INC.

Bankruptcy No. 91-10469. Adv. No. 92-1122.

163 B.R. 309 (1994)

In re the CUSTOM CENTER, INC., Debtor. Kyle R. WEEMS, Trustee in Bankruptcy, Plaintiff, v. The UNITED STATES of America, on Behalf of the INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, E.D. Tennessee.

January 31, 1994.


Attorney(s) appearing for the Case

Stephen R. Beckham, Chattanooga, TN, for plaintiff.

Josh Eagle and Carol Priest, Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant.


MEMORANDUM

RALPH H. KELLEY, Chief Judge.

This adversary proceeding is before the court on motions for summary judgment filed by the plaintiff and the defendant. The plaintiff is the bankruptcy trustee for The Custom Center, Inc. He brought this suit against the Internal Revenue Service (the IRS) to collect a tax refund. He also asks the court to disallow the IRS's claim until it pays the tax refund. In response to the trustee's complaint, the IRS filed a...

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