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IN RE WILLIAMS

Bankruptcy Nos. 77-579-P, 77-580-P.

16 B.R. 95 (1981)

In re O.S. WILLIAMS, Jr., and Donnal Joanne Williams, Bankrupts.

United States Bankruptcy Court, E.D. California.

December 15, 1981.

Attorney(s) appearing for the Case

Charles S. Painter, Law Offices of Thomas W. Martin, Sacramento, Cal., for bankrupts.

Julian G. Macias, Asst. U.S. Atty., Sacramento, Cal., for U.S. Internal Revenue Service.

Warren Jones, Sacramento, Cal., trustee, in pro. per.

MEMORANDUM OPINION

LOREN S. DAHL, Bankruptcy Judge.

O.W. WILLIAMS and DONNAL JOANNE WILLIAMS filed voluntary petitions in bankruptcy under the Bankruptcy Act on March 9, 1977. On August 15, 1977, the bankrupts were discharged without objection.

On August 22, 1977, the Internal Revenue Service (IRS) filed a proof of claim in the amount of $69,525.20 for unpaid taxes and pre-petition interest. The amount of this claim was computed based on an August...

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