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MATTER OF MEYERS

No. CV F 80-165-EDP.

7 B.R. 503 (1980)

In the Matter of Earl R. MEYERS and Karin E. Meyers, Bankrupts. INTERNAL REVENUE SERVICE, Defendant-Appellant, v. Earl R. MEYERS and Karin E. Meyers, Plaintiffs-Appellees.

United States District Court, E.D. California.

October 20, 1980.

Attorney(s) appearing for the Case

Herman Sillas, U.S. Atty. by Mio D. Quatraro, Asst. U.S. Atty., Fresno, Cal., and Robert L. Baker, Atty., Tax Div., Dept. of Justice, Washington, D.C., for plaintiff.

Frank H. Lang, Fresno, Cal., for defendant.

MEMORANDUM DECISION

PRICE, District Judge.

At the time of filing their petition in bankruptcy on February 15, 1979, Earl R. Meyers and Karin E. Meyers (hereinafter referred to as Petitioners) were substantially indebted to the United States for past due and unpaid taxes of various types.

Claims were filed covering this tax liability both by the United States and petitioners pursuant to Rule 303 of the then applicable Bankruptcy Rules.

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