MEMORANDUM OPINION AND ORDER
GLEN E. CLARK, Bankruptcy Judge.
Debtor filed this Chapter 7 case on January 26, 1982. Based on debtor's schedules, he was the owner of the property at 460 Penny Avenue during all of 1981.
On May 17, 1982, the Salt Lake County Treasurer filed a proof of claim for "garbage fees for the tax year 1981" in the amount of $60.69. According to the proof of claim, the claim was founded on an open account, which was to become...
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