In Re Howard Industries, Inc.

OPINION AND ORDER ON DEBTOR’S OBJECTION TO CLAIM OF INTERNAL REVENUE SERVICE

Barbara J. SELLERS, Bankruptcy Judge.

This matter came before the Court on October 30, 1996, for a trial of the objection of debtor Howard Industries, Inc. to the claim of the Internal Revenue Service (IRS). At the conclusion of the trial on November 1, 1996, the parties agreed to submit post-trial briefs in lieu of closing arguments. The last of these briefs was filed May 27, 1997, and the matter is now ready for decision. This Court has jurisdiction over this matter pursuant to 28 U.S.C. § 1334 and the General Order…