IN RE GONGAWARE

Bankruptcy No. 95-22608 JKF, Motion No. JPV-1.

207 B.R. 95 (1997)

In re David L. GONGAWARE, Debtor. David L. GONGAWARE, Movant, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Respondent.

United States Bankruptcy Court, W.D. Pennsylvania.

March 28, 1997.


Attorney(s) appearing for the Case

John P. Vetica, Jr., Pittsburgh, PA, for Debtor.

Angelo A. Frattarelli, Washington, DC, for United States.


MEMORANDUM OPINION1

JUDITH K. FITZGERALD, Bankruptcy Judge.

We must determine Debtor's Objections to Proof of Claim of the Internal Revenue Service. The IRS claim is for the 100 percent penalty assessed against Debtor pursuant to 26 U.S.C. § 6672 for trust fund taxes that were not paid by Triad Manufacturing Company, of which Debtor was vice president and 49 percent shareholder.2 Triad...

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