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IN RE ROTH

Bankruptcy Nos. 76 B 7113, 76 B 7114.

28 B.R. 26 (1982)

In re Joseph R. and Jo Ann ROTH, Bankrupts. Ronald A. DaROSA, trustee in bankruptcy, Plaintiff, v. UNITED STATES of America, Treasury Department, Internal Revenue Service, Defendants.

United States Bankruptcy Court, N.D. Illinois, E.D.

June 18, 1982.

Attorney(s) appearing for the Case

Mountcastle & DaRosa, Wheaton, Ill., for plaintiff.

Michael Weitzner, Dept. of Justice, Washington, D.C., and Edward Moran, Asst. U.S. Atty., Chicago, Ill., for defendants.

Memorandum and order

THOMAS W. JAMES, Bankruptcy Judge.

Ronald A. DaRosa, plaintiff, trustee for the estates of Joseph R. Roth and Jo Ann Roth, bankrupts, has sued the United States of America, defendant, to avoid certain tax liens and liabilities and to recover certain funds held by the United States. United States has moved to dismiss certain portions of the complaint for lack of jurisdiction and has moved for summary judgment on those portions...

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