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MATTER OF ANCHOR STEEL, INC.

Bankruptcy No. 87-1985-8B1. Adv. No. 94-334.

184 B.R. 607 (1995)

In the Matter of ANCHOR STEEL, INC., Debtor. ANCHOR STEEL, INC., Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

July 25, 1995.

Attorney(s) appearing for the Case

David W. Steen, Tampa, FL, for plaintiff.

Mary Apostolakos Hervey, U.S. Dept. of Justice, Washington, DC, for defendant.

ORDER ON MOTION FOR SUMMARY JUDGMENT

THOMAS E. BAYNES, Jr., Bankruptcy Judge.

THIS MATTER came on for consideration upon the Motion for Summary Judgment filed by the Debtor in the above captioned case. This Court has considered all arguments and evidence consistent with a ruling on a motion for summary judgment. See Celotex Corp. v. Catrett, 477 U.S. 317, 106 S.Ct. 2548, 91 L.Ed.2d 265 (1986); Anderson v. Liberty...

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