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NESSE v. I.R.S. OF THE U.S.

No. RWT 03-CV-2223.

305 B.R. 645 (2004)

Janet M. NESSE, Trustee, Appellant, v. The INTERNAL REVENUE SERVICE OF THE UNITED STATES OF AMERICA, Appellee.

United States District Court, D. Maryland.

February 19, 2004.

Attorney(s) appearing for the Case

David I. Gold, Marc Elliott Albert, Stinson, Morrison, Hecker, LLP, Washington, DC, for Appellants.

Jennifer L. Vozne, United States Department of Justice, Washington, DC, Appellee.

Sunanda K. Holmes, Washington, DC, for Debtor.

MEMORANDUM OPINION

TITUS, District Judge.

This is an appeal from a decision of United States Bankruptcy Judge Duncan W. Keir in case 99-15568, issued on July 1, 2003, denying the objection by Appellant, Janet M. Nesse, Trustee ("the Trustee") to "Claim No. 62." The decision of the Bankruptcy Court upheld the assessment of penalties by the Internal Revenue Service (the "IRS") on the Debtor, Blair Temporaries and Staffing, Inc. ("Blair"), for its failure...

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