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IN RE HUDSON

Bankruptcy No. 93-10353. Adv. No. 93-1059.

168 B.R. 449 (1994)

In re Johnny L. HUDSON, Debtor. Johnny L. HUDSON, Plaintiff, v. UNITED STATES of America By and Through Its Agency INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, S.D. Georgia, Augusta Division.

January 31, 1994.

Attorney(s) appearing for the Case

Evita A. Paschall, Augusta, GA, for plaintiff in both cases.

James B. Thompson, Jr., Trial Atty., Tax Div., Washington, DC, for defendant in both cases.

ORDER

JOHN S. DALIS, Bankruptcy Judge.

Johnny L. Hudson, debtor in the above referenced Chapter 13 case, filed this adversary proceeding against the United States of America acting by and through its agency the Internal Revenue Service ("IRS") seeking a finding of civil contempt — in essence alleging a violation of the stay of 11 U.S.C. § 362(a). Based upon the evidence presented at trial I make the following findings of fact and conclusions...

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