Ellenberg v. J.M. Tull Metals (In Re McTyre Grading & Pipe, Inc.)

ORDER

MARGARET H. MURPHY, Bankruptcy Judge.

This adversary proceeding is before the court on the motion of the United States on behalf of the Internal Revenue Service (“IRS”) for summary judgment and the cross motion for Summary Judgment of the Cobb County Tax Commissioner (“Cobb County”). Responses were filed by the Georgia Department of Revenue and the Georgia Department of Labor (collectively “Georgia”) and by the City of Powder Springs, Georgia- (“Powder Springs”). Plaintiff filed no response to either motion for summary judgment; accordingly, the motion is deemed unopposed by Plaintiff. LR…