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IN RE BRINEGAR

Bankruptcy No. 84 B 03203 J, Adv. No. 86 C 0960.

76 B.R. 176 (1987)

In re Dee Albert BRINEGAR and Evelyn Patricia Brinegar, Debtors. Dee Albert BRINEGAR and Evelyn Patricia Brinegar, Plaintiffs, v. UNITED STATES of America and Tom H. Connolly, Trustee, Defendants.

United States Bankruptcy Court, D. Colorado.

July 23, 1987.

Attorney(s) appearing for the Case

William H.T. Frey, Grand Junction, Colo., for plaintiffs.

John D. Steffan, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., for defendants.

ORDER ON COMPLAINT TO DETERMINE AMOUNT, PRIORITY AND DISCHARGEABILITY OF CLAIM

PATRICIA ANN CLARK, Bankruptcy Judge.

The matter before the Court is a complaint to determine the amount, priority and dischargeability of a United States tax claim. The debtors Dee Albert and Evelyn Patricia Brinegar (the Brinegars) filed this action under 11 U.S.C. § 523(a)(1) and (7) and 11 U.S.C. § 507(a)(7), contending that the proof of claim filed by the Internal...

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