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IN RE DAWSON

Bankruptcy No. 7-99-00792-13.

244 B.R. 92 (1999)

In re Stafford DAWSON, Debtor.

United States Bankruptcy Court, W.D. Virginia, Roanoke Division.

November 15, 1999.

Attorney(s) appearing for the Case

Darren T. Delafield, Roanoke, VA, for debtor.

Pat S. Genis, Tax Division, U.S. Department of Justice, Washington, DC, for IRS.

DECISION AND ORDER

ROSS W. KRUMM, Chief Judge.

The matter before the court for decision arises as a result of the debtor's objection to Claim No. 12 of the Internal Revenue Service (herein IRS). The issue involves priority status asserted by the IRS in its proof of claim for non-trust fund FICA and FUTA taxes. For the reasons stated in this decision and order, the court overrules the objection and allows the priority status asserted by IRS in Claim No. 12...

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