Bonapfel v. United States (In Re All American of Ashburn, Inc.)

ORDER

W. HOMER DRAKE, Jr., Bankruptcy Judge.

Before the Court is a Motion for Summary Judgment (“Motion”) filed by Paul W. Bonapfel (“Plaintiff”), Chapter 7 Trustee for the estate of All American of Ash-burn, Inc. (“Debtor”). Plaintiff brought this adversary proceeding seeking an order disallowing certain tax claims that the United States has filed in this bankruptcy case. In addition, Plaintiff seeks to subordinate to unsecured claims the portion of these tax claims representing penalties. This is a core proceeding pursuant to 28 U.S.C. § 157(b)(2)(0). The Court will deny Plaintiffs Motion…