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IN RE GYPC, INC.

Case No. 17-31030 Adv. No. 21-3025.

639 B.R. 739 (2022)

IN RE: GYPC, INC., Debtor. Donald F. Harker, III, Chapter 7 Trustee, Plaintiff, v. GYPC, Inc. et al., Defendants.

United States Bankruptcy Court, S.D. Ohio, Western Division.

Entered February 9, 2022.

Attorney(s) appearing for the Case

J. Michael Debbeler , Jeffrey M. Hendricks , Graydon Head & Ritchey, LLP, Cincinnati, OH, for Plaintiff.

Philip Bednar , US Department of Justice, Tax Division, Washington, DC, for Defendant United States of America by and through the Internal Revenue Service.

Spencer Shields Cowan , Aaron Mark Herzig , Michael Meyer , Taft Stettinius & Hollister LLP, W. Timothy Miller , Cincinnati, OH, for Defendants Christopher Cummings, Eric Webb.

DECISION DENYING THE MOTION TO DISMISS OF DEFENDANTS CHRISTOPHER F. CUMMINGS AND ERIC WEBB (DOC. 16)

Procedural and Factual Background

On October 1, 2021 the Chapter 7 Trustee, Donald F. Harker, III (the "Trustee"), commenced an adversary proceeding against GYPC, Inc. ("GYPC")...

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