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IN RE RESNICK

Bankruptcy No. 4-80-0003-G, Adv. No. 4-82-0269.

52 B.R. 90 (1985)

In re Oscar and Janice RESNICK, Debtors. Oscar and Janice RESNICK, Plaintiffs, v. John JOHNSON, District Director, Internal Revenue Service, Defendant.

United States Bankruptcy Court, D. Massachusetts.

May 13, 1985.

Attorney(s) appearing for the Case

Steven A. Kressler, Kressler, Kressler & Pitnof, Worcester, Mass., for debtors.

Christopher Klieforth, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

MEMORANDUM AND ORDER

PAUL W. GLENNON, Bankruptcy Judge.

FACTS

This case comes before the Court on the defendant's motion to vacate an order of this Court.

On January 2, 1980, debtors Oscar and Janice Resnick (the "Debtors" or the "Resnicks") filed a Chapter 7 petition in bankruptcy before this Court. Among the debts listed by the Resnicks was their 1976 federal income tax liability of $14,945. The Debtors received a discharge on September...

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