According to this story about a related case GCAD was formed to operate five Golden Corral restaurants.

FORBES: What Were They Thinking ?

In the present case, it is undisputed that not only did the Light Brothers know that GCAD owed federal withholding taxes during the time period in question, they were the first to know that information.

FORBES: What Were They Thinking ?

Therefore, by issuing checks to persons and entities other than the IRS, during a time when the Light Brothers knew that GCAD owed withholding taxes, the Light Brothers intentionally preferred other creditors over the United States.

FORBES: What Were They Thinking ?