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IN RE SCHWARTZ

Bankruptcy No. 94-28263 (NLW), Adv. No. 95-2438 (NLW).

192 B.R. 90 (1996)

In re Frederick J. SCHWARTZ and Shirley A. Schwartz, Debtors. Frederick J. SCHWARTZ and Shirley A. Schwartz, Plaintiffs, v. Richard D. GARDINER, Director, New Jersey Division of Taxation and Commissioner of Internal Revenue, Defendants.

United States Bankruptcy Court, D. New Jersey.

February 9, 1996.

Attorney(s) appearing for the Case

Middlebrooks & Shapiro, P.C. by Melinda D. Middlebrooks, Parsippany, New Jersey, for Debtors.

Edwin N. Gross, Caldwell, New Jersey, Special Tax Counsel for the Debtors.

United States Department of Justice by Lawrence P. Blaskopf, Washington, DC.

OPINION

NOVALYN L. WINFIELD, Bankruptcy Judge.

The Debtors commenced an adversary proceeding for a determination pursuant to 11 U.S.C. § 505(a)(1) that the debtor, Frederick J. Schwartz, is not a "responsible person" within the meaning of the New Jersey or United States tax statutes such that he could be liable for penalties associated with non-payment of corporate trust fund taxes. The Internal Revenue Service ("IRS") moved to dismiss the adversary...

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