GREGORY, Justice.
This case arises out of a question certified to us by the United States Court of Appeals for the Eleventh Circuit, pursuant to Rule 37 of this court.
Fulton Air Service (the debtor) is indebted to the State of Georgia for unpaid sales and use taxes for the taxable periods February 1, 1978, through September 30, 1982, in the principal amount of $81,244.01 plus penalty and interest, and for unpaid withholding taxes for the taxable period October...
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