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IN RE PEARSON

Bankruptcy No. 87-03003-BSS, Adv. No. 88-0021-BSS.

86 B.R. 179 (1988)

In re Eric P. PEARSON d/b/a A-1 Construction Company, Debtor. Eric P. PEARSON d/b/a A-1 Construction Company, Plaintiff, v. MISSOURI DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS, DIVISION OF EMPLOYMENT SECURITY; and United States of America, Defendants.

United States Bankruptcy Court, E.D. Missouri, E.D.

June 6, 1988.

Attorney(s) appearing for the Case

Charles H. Huber, St. Ann, Mo., for plaintiff.

Robert D. Metcalfe, Tax Div., U.S. Dept. of Justice, Washington, D.C., Missouri Department of Labor and Indus. Relations, Div. of Employment Sec., Jefferson City, for defendants.

MEMORANDUM OPINION

BARRY S. SCHERMER, Bankruptcy Judge.

INTRODUCTION

This matter is before the Court upon the Complaint of the Plaintiff, Debtor, Eric P. Pearson (hereinafter "Mr. Pearson") to determine if he is liable to the State of Missouri for unemployment taxes and to the United States of America for unpaid federal withholding (hereinafter "withholding taxes"), Federal Insurance Contribution Act (hereinafter...

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