IN RE RAINEY

No. 7-95-03185-WSA.

257 B.R. 792 (2001)

In re Freida G. RAINEY, Debtor.

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

January 30, 2001.


Attorney(s) appearing for the Case

Thomas C. Antenucci, Copeland, Molinary & Bieger, Abingdon, VA, for Debtor.

Robert E. Wick, Bristol, VA, trustee.

Gina Baker Hantel, Esq., Nashville, TN, Becky L. Miner, Esq., McLean, VA, for State of Tennessee Tax Dept.


MEMORANDUM OPINION

WILLIAM F. STONE, Jr., Bankruptcy Judge.

The issue before this Court is whether the claims of the State of Tennessee Commissioner of Revenue ("Commissioner") for corporate sales and use tax for which the Debtor, Freida G. Rainey, is personally liable by application of the State of Tennessee's "responsible person" statute, Tenn.Code Ann. § 67-1-1443, are entitled to administrative expense priority in the Debtor's personal bankruptcy...

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