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IN RE GOODY'S LLC

Case No. 09-10124 (CSS).

508 B.R. 891 (2014)

IN RE: GOODY'S LLC, et al., Debtors.

United States Bankruptcy Court, D. Delaware.

Signed May 13, 2014.

Attorney(s) appearing for the Case

Young Conaway Stargatt & Taylor, LLP, M. Blake Cleary , Margaret B. Whiteman, Jaime Luton Chapman , Andrew L. Magaziner , Rodney Square, 1000 North King Street, Wilmington, DE 19801, Counsel for the Liquidating Agent.

U.S. Department of Justice, Kathryn Keneally , Assistant Attorney General, Ann E. Nash , Trial Attorney, Tax Division, P.O. Box 227, Ben Franklin Station, Washington, DC 20044.

Chapter 11

(Jointly Administered)

OPINION1

Sontchi, J.

INTRODUCTION

Before the Court is a motion filed by the Debtors2 to enforce the Plan injunctions and to determine the Debtors' liability for certain employment taxes. Pursuant to the Debtors' Plan, the Debtors made distributions to employees on behalf of prepetition wages earned by those employees. As...

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