Wolff v. United States of America - IRS

IN THE UNITED STATES BANKRUPTCY COURT
FOR THE DISTRICT OF MARYLAND
at Greenbelt
In Re: 	*
Firstpay, Inc., 	* 	Case No. 	03-30102 PM
* 	Chapter 	7
*
Debtor. 	*
************************************* 	*
Michael G. Wolff, Chapter 7 Trustee, 	* 	Adv. Proc. No. 	05-01695PM
*
*
Plaintiff, 	*
vs. 	*
United States of America, 	*
*
*
Defendant. 	*
MEMORANDUM OF DECISION
Because the trial of this adversary proceeding will take place commencing on August 9,
2006, the court will issue by order its ruling forthwith on the United States of America's Motion
for Summary Judgment. An extended opinion will accompany the final judgment entered in this
case.
Date signed August 01, 2006
Entered: August 02, 2006 Case 05-01695 Doc 24 Filed 08/02/06 Page 1 of 2

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cc: 	Jeffrey M. Orenstein
Goren, Wolff & Orenstein, LLC
15245 Shady Grove Road
Suite 465, North Lobby
Rockville, MD 20850
Michael G. Wolff
11300 Rockville Pike
Rockville, MD 20852
Gerald A. Role
U.S. Department of Justice
PO Box 227
Washington, DC 20044-0227
Firstpay, Inc.
12510 Prosperity Drive
Suite 250
Silver Spring, MD 20904
Office of the US Trustee
6305 Ivy Lane
Suite 600
Greenbelt, MD 20770
End of Order
Case 05-01695 Doc 24 Filed 08/02/06 Page 2 of 2