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IN RE COHN

Bankruptcy No. 80-00014-G.

25 B.R. 579 (1982)

In re Philip R. COHN, Debtor.

United States Bankruptcy Court, D. Massachusetts.

December 15, 1982.

Attorney(s) appearing for the Case

James F. Queenan, Jr., Bowditch & Dewey, Worcester, Mass., for plaintiff.

Thomas R. Jones, Tax Div., Northern Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

Daniel E. O'Malley, Springfield, Mass., for debtor.

MEMORANDUM AND ORDER ON OBJECTION TO CLAIM OF INTERNAL REVENUE SERVICE

PAUL W. GLENNON, Bankruptcy Judge.

The Internal Revenue Service filed a proof of claim for taxes owing by the debtor, Philip R. Cohn, for the years 1977 and 1979. The trustee, Robert Y. Murray, filed an objection to the claim. The matter was submitted to the court for decision on a stipulation of facts, exhibits, oral argument and memoranda of...

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