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IN RE YERUSHALMI

Case No. 8-07-72816-las.

In re Joseph Yerushalmi, Chapter 7, Debtor.

United States Bankruptcy Court, E.D. New York.

June 5, 2019.

Attorney(s) appearing for the Case

Joseph Yerushalmi, Debtor, represented by Goetz Fitzpatrick LLP , One Penn Plaza, Gary M. Kushner , Goetz Fitzpatrick LLP & Thomas J. McGowan , Meltzer Lippe Goldstein & Breitstone.

Marc A Pergament, Trustee, represented by Seth M. Choset , Weinberg Gross & Pergament LLP.

Marc A Pergament, Trustee, pro se.

MEMORANDUM DECISION AND ORDER

Introduction

The United States of America, on behalf of the Internal Revenue Service ("IRS"), moved pursuant to 11 U.S.C. § 362(d)(1) for entry of an order vacating the automatic stay imposed in this chapter 7 case under 11 U.S.C. § 362(a)

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