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IN RE TWOMEY

Bankruptcy Nos. 81-21703, 82-2073A.

24 B.R. 799 (1982)

In re Robert D. TWOMEY, Debtor. UNITED STATES of America, Plaintiff, v. Robert D. & Phyllis L. TWOMEY, Xerox Corporation, Lloyd Relin, Trustee, Defendants. Robert D. & Phyllis L. TWOMEY, Third-Party Plaintiffs, v. CENTRAL TRUST COMPANY, Third-Party Defendants.

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

November 23, 1982.

Attorney(s) appearing for the Case

Jonathan B. Forman, Civil Trial Section, Northern Region, U.S. Dept. of Justice, Washington, D.C., for plaintiff.

R.M. Bernhardt, Atlanta, Ga., for defendants.

MEMORANDUM AND DECISION

EDWARD D. HAYES, Bankruptcy Judge.

This adversary proceeding was commenced by the United States against Robert Twomey and others in an effort to lift the automatic stay under 11 U.S.C. 362(d) so that an assessment of 100% tax penalty of $45,732.44 made following the bankruptcy would be approved nunc pro tunc and to assess an additional tax penalty against the debtor under 11 U.S.C. 505(a)(1). The plaintiff also asked for a judgment...

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