MEMORANDUM
KEITH M. LUNDIN, Bankruptcy Judge.
The debtors, Joyce B. Barry and Richard E. Hunt, filed Chapter 11 petitions on May 5, 1981, and July 15, 1982, respectively. The United States of America, through the Internal Revenue Service ("IRS"), filed Proofs of Claim for income taxes, penalties, and interest for the years 1972, 1974, 1975, and 1976. This court has jurisdiction to determine the debtors' various objections to the tax claims. See 11...
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