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GORDON SEL-WAY, INC. v. U.S.

No. 97-CV-70391.

217 B.R. 221 (1997)

GORDON SEL-WAY, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States District Court, E.D. Michigan, Southern Division.

October 28, 1997.

Attorney(s) appearing for the Case

Stuart J. Snider, John S. Regan, Fitzgerald & Dakmak, Detroit, MI, for Plaintiff.

Doris D. Doles, U.S. Dept. of Justice, Tax Division, Washington, DC, for Defendant.

ORDER

DeMASCIO, District Judge.

This case is before the court on plaintiff's appeal of the Bankruptcy Court's decision not to subordinate the United States' nonpecuniary tax penalties. We have jurisdiction to hear this bankruptcy appeal pursuant to 28 U.S.C. § 158(a).

Plaintiff, debtor, filed a complaint for equitable subordination seeking to subordinate the government's claim for pre and post-petition...

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