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IN RE TAM SPECIALTY CO., INC.

Bankruptcy No. 581-00146M.

57 B.R. 37 (1985)

In re TAM SPECIALTY CO., INC., Debtor.

United States Bankruptcy Court, N.D. California.

August 26, 1985.

Attorney(s) appearing for the Case

Michael D. Howard, Asst. U.S. Atty., San Francisco, Cal., for I.R.S.

C. Bruce Hamilton of Packard, Packard & Bennion, Palo Alto, Cal., for debtor.

ORDER DENYING ALLOCATION OF PAYMENT TO TRUST FUND TAXES

WARREN C. MOORE, Bankruptcy Judge.

Application has been made to the Court for an Order requiring the allocation of certain payments on an Internal Revenue Service proof of claim to what are commonly referred to as "Trust Fund Taxes." The United States has pointed out that such an allocation benefits the potential "Responsible Officers" of the debtor but not necessarily the debtor and most certainly...

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