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IN RE A & J AUTO SALES, INC.

Bankruptcy No. 95-12233-MWV, Adversary No. 95-1212-MWV.

210 B.R. 667 (1997)

In re A & J AUTO SALES, INC., Debtor. A & J AUTO SALES, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, D. New Hampshire.

April 15, 1997.

Attorney(s) appearing for the Case

Geraldine Karonis, Assistant U.S. Trustee, Manchester, NH, for J. Christopher Marshall.

Diane M. Puckhaber, Rogers & Puckhaber, Concord, NH, for Plaintiff.

Beth A. Westerman, U.S. Dept. of Justice, Washington, DC, for Defendant.

MEMORANDUM OPINION

MARK W. VAUGHN, Bankruptcy Judge.

The Court has before it the complaint of A & J Auto Sales, Inc. ("A & J Auto" or "Debtor") filed against the United States ("IRS") alleging that the IRS willfully violated 11 U.S.C. § 362, the Bankruptcy Code's automatic stay provision. The Court has previously denied the IRS's motion to dismiss or for summary judgment in an opinion and order...

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