FINDINGS OF FACT AND CONCLUSIONS OF LAW ON OBJECTION TO CLAIM OF THE UNITED STATES
HAROLD LAVIEN, Bankruptcy Judge.
This matter came before the Court on the debtors' objection to the claim of the United States. Peter and Valerie Kontaratos, husband and wife, filed separate Chapter 11 petitions on June 12, 1980 in the United States Bankruptcy Court for the District of Maine. On November 23, 1982, the United States filed a proof of claim against each debtor...
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