IN RE BENNY'S LEASING, INC.

Civ. A. No. 94-58.

187 B.R. 484 (1995)

In re BENNY'S LEASING, INC., Debtor. Richard W. ROEDER, Movant, v. INTERNAL REVENUE SERVICE, Respondent.

United States District Court, W.D. Pennsylvania.

June 23, 1995.


Attorney(s) appearing for the Case

Angelo A. Frattarelli, U.S. Department of Justice, Tax Division, Washington, DC, for respondent.

Richard Roeder, Titusville, PA, Tamera Ochs Rothschild, Roeder & Rothschild, Titusville, PA, for movant.


OPINION

DIAMOND, District Judge.

Presently before the court is an appeal which resulted from a creditor's allegation of inadequate notice concerning a bankruptcy action. The bankruptcy court ruled that Internal Revenue Service ("IRS") had received adequate notice and dismissed its claim as untimely. For the reasons set forth below, the bankruptcy court's determination will be affirmed.

Background

Benny's Leasing, Inc. ("Debtor...

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