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IN RE SHANK

Bankruptcy Nos. 95-5-5498-SD, 96-5-7271-SD.

240 B.R. 216 (1999)

In re Andrew G. SHANK, Debtor. In re Barbara M. Shank, Debtor.

United States Bankruptcy Court, D. Maryland, at Baltimore.

October 1, 1999.

Attorney(s) appearing for the Case

Marc R. Kivitz, Baltimore, MD, for Debtors.

David M. Katinsky, Trial Attorney, Tax Division, Washington, DC, for Internal Revenue Service.

William L. Hallam, Michael G. Gallerizzo, Gebhardt & Smith, Baltimore, MD, for FMB Bank and York Bank & Trust Company.

David S. Musgrave, Piper & Marbury, Baltimore, MD, for First Union National Bank.

Karen H. Moore, Assistant U.S. Trustee, Office of U.S. Trustee, Baltimore, MD, for U.S. Trustee.

MEMORANDUM AND ORDER DECLARING DEBTORS TO BE RESPONSIBLE FOR FILING TAX RETURNS AND PAYING TAXES IN CONNECTION WITH DISPOSITION OF ASSETS SOLD PURSUANT TO DEBTORS' PLAN OF REORGANIZATION

E. STEPHEN DERBY, Bankruptcy Judge.

I. Introduction

This contested matter arises upon the filing of a Joint Motion to Determine Tax Liability by FNB Bank, York Bank & Trust Company, and Waring S. Justis, Jr. (Movants). The former...

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