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IN RE JONES & LAMSON WATERBURY FARREL CORP.

Bankruptcy No. 93-22303, Adversary No. 95-2233.

208 B.R. 788 (1997)

In re JONES & LAMSON WATERBURY FARREL CORP., Debtor. Martin W. HOFFMAN, Trustee, Plaintiff, v. UNITED STATES of America, INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, D. Connecticut.

February 3, 1997.

Attorney(s) appearing for the Case

Martin W. Hoffman, and Hank Hoffman, Law Offices of Martin W. Hoffman, Hartford, CT, for Plaintiff.

John V. Cardone, U.S. Department of Justice, Washington, DC, for Defendant.

RULING ON DEFENDANT'S MOTION FOR PARTIAL SUMMARY JUDGMENT

ROBERT L. KRECHEVSKY, Bankruptcy Judge.

I.

Primarily at issue in the defendant's motion for partial summary judgment is whether there is a genuine issue as to a material fact which precludes the granting of the motion. See Fed.R.Civ.P. 7056, making Rule 56 Fed.R.Civ.P. applicable in adversary proceedings (Summary judgment may be rendered if "there is no genuine issue as to...

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