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IN RE LUSH LAWNS, INC.

Bankruptcy No. 96-13469.

203 B.R. 418 (1996)

In re LUSH LAWNS, INC., Debtor.

United States Bankruptcy Court, N.D. Ohio, Eastern Division.

November 19, 1996.

Attorney(s) appearing for the Case

Stephen D. Hobt, Cleveland, OH, for Debtor.

Nora E. Jones, Director of Litigation Revenue Recovery Section, Columbus, OH, for State of Ohio.

Trish Lazich, Asst. Attorney General, Revenue Recovery Section, Cleveland, OH.

MEMORANDUM OF OPINION AND ORDER

RANDOLPH BAXTER, Bankruptcy Judge.

I.

Lush Lawns, Inc. (the Debtor) a lawn care business, sought relief through the filing of its voluntary petition under Chapter 11 of the Bankruptcy Code [11 U.S.C. 1101, et seq.] on June 28, 1996. Among several creditors scheduled on its petition, the State of Ohio's Department of Taxation (the State) was scheduled for various tax liabilities owed by the Debtor. The...

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