Heilig-Meyers Co. v. United States (In Re Heilig-Meyers Co.)

MEMORANDUM OPINION

DOUGLAS O. TICE, JR., Chief Judge.

Trial in this adversary proceeding was held on January 14 and 28, 2004. The proceeding was commenced by the related debtors Heilig Meyers Company, Heilig-Meyers Furniture Company, Heilig-Mey-ers Furniture West, Inc., HMY Star, Inc., HMY Room Store, Inc., and MacSaver Financial Services, Inc. objecting to the proof of claim filed by the Internal Revenue Service (the “I.R.S.” or the “Service”). Debtors also seek a determination of the extent to which they have any liability to the Service in respect of their federal in come tax returns for…