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IN RE H & R ICE CO., INC.

Bankruptcy No. 80-03224-2-11, Adv. No. 82-0286-2-11.

24 B.R. 28 (1982)

In re H & R ICE COMPANY, INC., Debtor. H & R ICE COMPANY, INC. and Kenneth R. Bennett, Plaintiffs, v. UNITED STATES of America, Department of Treasury, Internal Revenue Service, Defendant.

United States Bankruptcy Court, W.D. Missouri.

August 3, 1982.

Attorney(s) appearing for the Case

William C. Paxton, Independence, Mo., for debtor/plaintiffs.

Michael P. Haney, Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM OPINION AND ORDER

JOEL PELOFSKY, Bankruptcy Judge.

H & R Ice Company is a debtor in Chapter 11 reorganization. At the time of filing, September 30, 1980, there existed accrued but unpaid withholding & FICA taxes due the United States. The proof of claim filed by the IRS on November 14, 1980 alleged a total indebtedness to the United States of $5,008.99: $3,709.52 for taxes assessed October 20, 1980 and due for the first quarter of 1980...

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