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IN RE SAFKA

Bankruptcy No. 81-204, Adv. No. 82-0082.

25 B.R. 711 (1982)

In re Fred SAFKA, Patricia Safka, Debtors. VERMONT DEPARTMENT OF TAXES, Plaintiff, v. Fred SAFKA, Patricia Safka, Defendants.

United States Bankruptcy Court, D. Vermont.

December 27, 1982.

Attorney(s) appearing for the Case

George E. Brooks, Montpelier, Vt., for plaintiff.

Richard L. Hill, Rutland, Vt., for defendants-debtors.

MEMORANDUM AND ORDER

CHARLES J. MARRO, Bankruptcy Judge.

The continued hearing to determine that portion of the plaintiff's claim which should be allowed as SECURED was held.

From the testimony adduced at the hearing, the exhibits introduced, and the documents attached to the plaintiff's proof of claim, the following facts are established:

The debtors were officers in FIVE A, Inc., a Vermont Corporation, the operator of the Willoughvale Inn...

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