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IN RE AUTO-PAK, INC.

Bankruptcy No. 84-00170, Adv. No. 84-0202.

55 B.R. 406 (1985)

In re AUTO-PAK, INC., Debtor. Bryan S. ROSS, Trustee, Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, District of Columbia.

September 16, 1985.

Attorney(s) appearing for the Case

Bryan S. Ross, Washington, D.C., for debtor/plaintiff.

Edward J. Snyder, Robert L. Gordon, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant.

OPINION AND ORDER

GEORGE FRANCIS BASON, Jr., Bankruptcy Judge.

This adversary proceeding arose as a result of a transaction involving Auto-Pak, Inc. (the "Debtor"), Riggs National Bank (the "Bank"), the Internal Revenue Service ("IRS"), Stern Chemical Co. ("Stern Chemical"), and Richard DeFranco, sole shareholder of the Debtor. On March 8, 1984, a check for $4,215.36 was drawn on the Debtor's account at the Bank by a representative of the Debtor. This check...

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