- 7 -
On June 24, 1981, the U.S. Bankruptcy Court for the Middle
District of Pennsylvania issued an order of adjudication,
ordering MMI’s case to proceed under the provisions of the
Bankruptcy Act, appointing Mr. DeHart to the position of trustee
for MMI (bankruptcy trustee), and setting the amount of the bond
of the bankruptcy trustee at $100,000.
On May 12, 1982, respondent filed a second amended proof of
claim for internal revenue taxes, claim 173 (1982 proof of claim)
in the U.S. Bankruptcy Court for the Middle District of
Pennsylvania. Respondent’s 1982 proof of claim stated that
respondent had a priority claim under section 64a(5) based on the
August 15, 1978, notice of levy and the December 15, 1978,
payment agreement. The 1982 proof of claim also stated that
interest would accrue on the $248,710.95 due under the 1982 proof
of claim from MMI at a rate of $72.77 per day.
On April 5, 1989, respondent filed another amended proof of
claim with the U.S. Bankruptcy Court for the Middle District of
Pennsylvania, claim 175, claiming an amount due from MMI in the
amount of $149,321.40.
On January 24, 1990, petitioners filed a complaint against
respondent in the U.S. District Court for the District of
Massachusetts, Civil Action No. 90-10178-WAG. Petitioners sought
to have respondent remove certain tax liens on their property,
relating to the tax liabilities from their 1971 and 1972 tax
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011