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IN RE DUTCH MASTERS MEATS, INC.

Bankruptcy No. 1-91-02797. Adv. No. 1-94-00260A.

182 B.R. 405 (1995)

In re DUTCH MASTERS MEATS, INC., Debtor. DUTCH MASTERS MEATS, INC., Plaintiff, v. UNITED STATES of America, Department of Treasury, Internal Revenue Service, and Meridian Bank, Defendants.

United States Bankruptcy Court, M.D. Pennsylvania.

March 3, 1995.

Attorney(s) appearing for the Case

Lawrence G. Frank, Harrisburg, PA, for debtor/plaintiff.

Kurt Althouse, Bingaman, Hess, Koblentz & Bell, Reading, PA, for Meridian Bank.

David M. Barasch, U.S. Atty., Mike Kane, Asst. U.S. Atty., M.D.Pa., Harrisburg, PA, Karl J. Fingerhood, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for U.S.

MEMORANDUM

ROBERT J. WOODSIDE, Chief Judge.

Before me is the Complaint of Dutch Masters Meats, Inc. ("Dutch Masters" or the "Debtor"), requesting injunctive relief against the Internal Revenue Service (the "IRS" or the "Service") and Meridian Bank ("Meridian"). The Complaint seeks primarily to enjoin the IRS from taking action to collect post-confirmation employment tax deficiencies from the reorganized Debtor. For the reasons stated below, the relief...

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