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IN RE GRANNAN

Bankruptcy No. 01-51154-S, Adversary No. 01-5043-S.

277 B.R. 673 (2002)

In re Dennis A. & Donna M. GRANNAN, Debtors. United States of America, Plaintiff, v. David R. Ruby, Trustee, Defendant.

United States Bankruptcy Court, E.D. Virginia, Newport News Division.

March 21, 2002.

Attorney(s) appearing for the Case

Donna J. Hall, Troutman Sanders Mays & Valentine, LLP, Norfolk, VA, for The Old Point National Bank of Phoebus.

W. Greer McCreedy, II, Kellam, Pickrell, Cox & Tayloe, Norfolk, VA, for debtors.

David R. Ruby, McSweeney, Burtch & Crump, P.C., Richmond, VA, trustee.

Melvin R. Zimm, Glasser and Glasser, PLC, Norfolk, VA, for Bank of America, N.A.

MEMORANDUM OPINION AND ORDER

STEPHEN C. ST. JOHN, Bankruptcy Judge.

On April 25, 2001, Dennis A. & Donna M. Grannan ("debtors") filed for bankruptcy protection under Chapter 7 of Title 11 of the United States Code, and David R. Ruby was appointed Trustee. The uncontested facts indicate that prior to filing for bankruptcy, on April 9, 2001, Dennis Grannan asked for a "quick assessment" for trust fund liability for unemployment taxes of his business for...

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