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HANNA COAL COMPANY, INC., v. INTERNAL REVENUE SERVICE

Civil Action No. 92-0071.

198 B.R. 672 (1996)

HANNA COAL COMPANY, INC., Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States District Court, W.D. Virginia, Big Stone Gap Division.

June 26, 1996.

Attorney(s) appearing for the Case

Robert T. Copeland, Abingdon, VA, for plaintiff.

Angelo Fratterelli, Washington, DC, for defendant.

MEMORANDUM OPINION

GLEN M. WILLIAMS, Senior District Judge.

In this suit seeking damages for violation of an automatic stay in bankruptcy, defendant Internal Revenue Service ("the IRS") moves to dismiss. The motion is denied.

ANALYSIS

This action was commenced before the Bankruptcy Court for the Western District of Virginia on October 25, 1991. Plaintiff Hanna Coal Company, Inc. ("Hanna Coal") sought relief for the IRS's seizure...

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