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IN RE A & J AUTO SALES, INC.

No. CV-97-294-SD.

223 B.R. 839 (1998)

In re A & J AUTO SALES, INC., d/b/a Wise Auto Sales, Debtor. A & J AUTO SALES, INC., d/b/a Wise Auto Sales v. UNITED STATES of America

United States District Court, D. New Hampshire.

April 30, 1998.

Attorney(s) appearing for the Case

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

Beth A. Westerman, Karen A. Smith, U.S. Dept. of Justice, Tax Division, Washington, DC, Paul M. Gagnon, U.S. Attorney's Office, Concord, NH, for appellee.

DEVINE, Senior District Judge.

ORDER

In this bankruptcy appeal, appellant A & J Auto Sales, Inc., d/b/a Wise Auto Sales (A & J), seeks review of the bankruptcy court's order finding that the Internal Revenue Service (IRS) willfully violated the automatic stay, but declining to award damages for civil contempt under 11 U.S.C. § 105. The IRS cross-appeals, arguing that the bankruptcy court erred by finding the IRS willfully violated the...

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