IN RE McTYRE GRADING & PIPE, INC.

Bankruptcy No. 91-75149. Adversary No. 94-6228.

193 B.R. 983 (1996)

In re McTYRE GRADING & PIPE, INC., Debtor. Richard D. ELLENBERG, As Trustee of McTyre Grading & Pipe, Inc., Plaintiff, v. J.M. TULL METALS; State of Georgia, Department of Labor; Vulcan Metals Company; Yancey Brothers Corporation; City of Powder Springs of the State of Georgia; Jim McDuffy, Tax Commissioner and Ex-Officio Sheriff of Cobb County; Atlanta Tool & Jack Sales and Service, Inc.; State of Georgia, Department of Revenue; United States of America, Internal Revenue Service, Defendants.

United States Bankruptcy Court, N.D. Georgia, Atlanta Division.

March 13, 1996.


Attorney(s) appearing for the Case

Michael N. Wilcove, U.S. Dept. of Justice, Tax Division, Washington, DC, Amy Berne Kaminshine, U.S. Attorney's Office, Atlanta, GA, for U.S.

Michael J. Bowers, W. Wright Banks, Jr., Attorney General's Office, Atlanta, GA, for Georgia Department of Labor and Department of Revenue.

Kate Rogers, Cobb County Attorney's Office, Park Huff, Tax Commissioner of Cobb County, Marietta, GA, for Cobb County Tax Commissioner.

Richard W. Calhoun, Brock & Clay, P.C., Marietta, GA, for City of Powder Springs.


ORDER

MARGARET H. MURPHY, Bankruptcy Judge.

This adversary proceeding is before the court on the motion of the United States on behalf of the Internal Revenue Service ("IRS") for summary judgment and the cross motion for Summary Judgment of the Cobb County Tax Commissioner ("Cobb County"). Responses were filed by the Georgia Department of Revenue and the Georgia Department of Labor (collectively "Georgia") and by the City of Powder Springs, Georgia...

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