MEMORANDUM OPINION
ALEXANDER L. PASKAY, Chief Judge.
THIS IS a Chapter 7 liquidation case and the immediate matter under consideration is a Motion for Summary Judgment filed by Chris C. Larimore, the Chapter 7 Trustee and Plaintiff in the above-styled adversary proceeding. The action was commenced by a Complaint for Turnover filed by the Trustee against the United States of America (IRS) and Ralph C. Russell and Betty J. Russell, the Chapter 7 Debtors. The...
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