IN RE EQUIPMENT ACQUISITION RESOURCES, INC.

Bankruptcy No. 09 B 39937. Adversary No. 10 A 00099.

451 B.R. 454 (2011)

In re EQUIPMENT ACQUISITION RESOURCES, INC., Debtor. Equipment Acquisition Resources, Inc., Plaintiff, v. United States of America, Internal Revenue Service, Sheldon Player, Donna Malone, Mark Anstett, and Martha Anstett, Defendants.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

June 22, 2011.


Attorney(s) appearing for the Case

Barry A. Chatz, Esq . and George P. Apostolides, Esq. , Chicago, IL, for Debtor/Plaintiff.

Patrick B. Gushue, Esq . and Peter Sklarew, Esq. , for Defendant IRS.


MEMORANDUM OPINION

JOHN H. SQUIRES, Bankruptcy Judge.

This matter comes before the Court on the motion of defendant United States of America (the "United States"), on behalf of the Internal Revenue Service (the "IRS"), to dismiss Count IV of the first amended complaint of debtor-plaintiff Equipment Acquisition Resources, Inc. (the "Debtor") pursuant to Federal Rule of Civil Procedure 12(b)(1) or, alternatively, for judgment on the pleadings pursuant...

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