In Re Howard Furniture, Inc.

OPINION

DAVID W. HOUSTON, III, Bankruptcy Judge.

This matter comes before the court on a motion to disburse sales proceeds filed by the United States of America — Internal Revenue Service (hereinafter “IRS”); objections thereto having been filed by the Office of the United States Trustee (hereinafter “U.S. Trustee”) and the Chapter 7 ease trustee (hereinafter “trustee”); the court having reviewed and considered the motion, the responses thereto, as well as, the memoranda submitted by the respective parties hereby finds as follows, to-wit:

I

The court has jurisdiction of the parties to and the…