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IN RE TANNER'S TRANSFER & STORAGE OF VIRGINIA

Bankruptcy No. 80-00465, Adv. No. 80-0122.

22 B.R. 24 (1982)

In re TANNER'S TRANSFER & STORAGE OF VIRGINIA, INC., Debtor. TANNER'S TRANSFER & STORAGE OF VIRGINIA, INC., Plaintiff, v. Walker FLORANCE, Executor of the Estate of Elam L. Tanner, Jr., deceased, and Walker Florance, Attorney-at-Law and Partner of Florance, Gordon & Brown, and Florance, Gordon & Brown, and John W. Keiter, and Carol Keiter, Defendants.

United States Bankruptcy Court, E.D. Virginia, Alexandria Division.

July 21, 1982.

Attorney(s) appearing for the Case

John F. Ames, Richmond, Va., for debtor.

Donald M. Schubert, Goddin, Major, Schubert & Hyman, Richmond, Va., for John W. and Carol Keiter.

William D. Bayliss, Browder, Russell, Morris & Butcher, Richmond, Va., for Walker Florance, Executor, Walker Florance and Florance, Gordon & Brown.

MEMORANDUM OPINION

MARTIN V.B. BOSTETTER, Jr., Bankruptcy Judge.

Tanner's Transfer & Storage of Virginia, Inc. ("Tanner's"), a debtor-in-possession, filed a complaint "for debt due and breach of fiduciary duty" against Walker Florance and John W. and Carol Keiter. The debtor conducts a moving and storage business in Richmond and Norfolk, Virginia. Underlying the complaint is liability of the debtor for unpaid federal and state payroll taxes in the amount...

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