MATTER OF FOGELBERG

Bankruptcy Nos. 81 B 7255, 81 B 5870.

79 B.R. 368 (1986)

In the Matter of Kenneth W. FOGELBERG, Steven D. Horowitz, Debtors.

United States Bankruptcy Court, N.D. Illinois, E.D.

December 31, 1986.


Attorney(s) appearing for the Case

Frank Stepnowski, William Needler & Associates, Chicago, Ill., for Fogelberg and Horowitz.

John Lortie, Sp. Asst. U.S. Atty., Chicago, Ill., Gerard A. Brost, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for I.R.S.

Melanie Cohen, Anotonow & Fink, Chicago, Ill., for Estates.


FINDINGS OF FACT

AND CONCLUSIONS OF LAW

JACK B. SCHMETTERER, Bankruptcy Judge.

This cause having come on for trial, consolidated on all claims of the United States against Debtors Fogelberg and Horowitz, the Court having admitted and considered evidence and both sides having rested, argument of counsel being heard and considered, now therefore the Court does make and enter the following Findings of Fact and Conclusions of Law, and judgment order...

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