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IN RE SYKES & SONS, INC.

Bankruptcy No. 94-15466.

188 B.R. 507 (1995)

In re SYKES & SONS, INC., Debtor.

United States Bankruptcy Court, E.D. Pennsylvania.

October 20, 1995.

Attorney(s) appearing for the Case

Alan L. Frank, Alan L. Frank & Associates, Philadelphia, PA, for Debtor.

Shannon L. Hough, U.S. Department of Justice, Trial Attorney, Tax Division, Washington, DC, for Internal Revenue Service.

Joseph Minni, Philadelphia, PA, United States Trustee.

OPINION

DIANE WEISS SIGMUND, Bankruptcy Judge.

Before the Court is the Objection of Sykes & Sons, Inc. (the "Debtor") to the Proof of Claim of the Internal Revenue Service (the "IRS") in the amount of $528,724.34, for, inter alia, unpaid income and social security taxes,1 interest and penalties for the first quarter of 1992 through the fourth quarter of 1993. The Debtor does not dispute its tax liability, but...

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