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HANNA COAL CO., INC. v. I.R.S.

No.CA 92-0071-B.

218 B.R. 825 (1997)

HANNA COAL CO., INC., Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States District Court, W.D. Virginia, Big Stone Gap Division.

November 6, 1997.

Attorney(s) appearing for the Case

Robert Tayloe Copeland, Copeland, Molinary & Bieger, Abingdon, VA, for Hanna Coal Company, Inc.

Angelo Frattarelli, U.S. Dept. of Justice, Washington, DC, for Internal Revenue Service.

MEMORANDUM OPINION

GLEN M. WILLIAMS, Senior District Judge.

Hanna Coal Co. Inc. ("Hanna") seeks to recover damages for alleged violations of an automatic stay by the Internal Revenue Service ("IRS"). Hanna contends that the IRS willfully violated 11 U.S.C. § 362 (1997) by selling Hanna's mining equipment which was protected by a Chapter 11 bankruptcy filing. The court exercises jurisdiction pursuant to 28 U.S.C. § 1334 (1997).

I...

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