Matter of Upton Printing Co.

MEMORANDUM OPINION

THOMAS M. BRAHNEY, III, Chief Judge.

This matter came before the Court on a Motion to Determine Tax Liability filed by the Debtor, Upton Printing Company. The Motion addresses the federal tax liability of the Debtor. A hearing was held on the Motion at which time the Court heard the statements of counsel and the testimony of witnesses and received documents into evidence. The hearing was continued in order for the attorney for the Internal Revenue Service (“IRS”) to obtain certain documentation requested by the Court. That documentation was subsequently submitted. Upon…