Matter of 26 Trumbull Street, Inc.

MEMORANDUM OF DECISION RE: DEBTOR’S OBJECTION TO TRUSTEE’S FINAL DISTRIBUTION

ROBERT L. KRECHEVSKY, Chief Judge.

I

The debtor in this chapter 7 case has filed a pleading entitled “Debtor’s Objection to the Trustee’s Final Distribution.” The thrust of the motion 1 is to obtain a court order, upon court approval of the trustee’s final report and accounting, directing the Internal Revenue Service of the United States (IRS) to apply the dividend on its priority claim so as to benefit the debtor’s officers. The issues thereby raised are (1) whether the debtor has standing to request such an order,…