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IN RE BEISHLINE

Bankruptcy No. 76-2675 M, Adv. No. 250 M.

26 B.R. 200 (1982)

In re John R. BEISHLINE, Bankrupt. John R. BEISHLINE, Plaintiff, v. UNITED STATES of America (INTERNAL REVENUE SERVICE), New York State Department of Taxation and Finance, Defendants.

United States Bankruptcy Court, W.D. New York.

February 23, 1982.

Attorney(s) appearing for the Case

Robert S. Weinstein, Buffalo, N.Y., for plaintiff-bankrupt.

Roger P. Williams, U.S. Atty., Buffalo, N.Y. (Steven Toscher, Tax Div., U.S. Dept. of Justice, Buffalo, N.Y., of counsel), for U.S.

BERYL E. McGUIRE, Bankruptcy Judge.

John R. Beishline, plaintiff in this action, filed a voluntary petition in bankruptcy on August 13, 1976. On November 23, 1976, the Internal Revenue Service (I.R.S.) made a personal assessment against plaintiff for the failure of Triangle Design, Inc. to pay over federal income and social security taxes that were withheld from the wages of its employees during the fourth quarter of 1974. Pursuant to that assessment, on January 20...

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