In Re Optics of Kansas, Inc.

MEMORANDUM OPINION AND ORDER

BENJAMIN E. FRANKLIN, Chief Judge.

This matter comes on before the Court pursuant to the February 2, 1991 hearing on Debtor’s Motion for Order Directing IRS to Apply Chapter 7 Trustee’s Payments to Trust Fund Liability.

FINDINGS OF FACT

Based upon the pleadings and the record, this Court finds as follows:

1.That debtor filed the above-captioned Chapter 7 case on December 12,1986. R.J. Breidenthal and Wyatt Breidenthal were officers of the debtor.

2. That the IRS filed a proof of claim on March 16, 1987, in the amount of $63,-936.39 for unpaid withholding taxes. This…