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IN RE MUINA

Bankruptcy No. 86-03303-BKC-SMW, Adv. No. 87-0028-BKC-SMW-A.

75 B.R. 192 (1987)

In re Arturo and Maria MUINA, Debtors. Arturo and Maria MUINA, Plaintiffs, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, S.D. Florida.

June 26, 1987.

Attorney(s) appearing for the Case

Michael A. Frank, North Bay Village, Fla., for debtors.

Joy L. Pritts, Washington, D.C., for IRS.

Robert Roth, Miami, Fla., Trustee.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

SIDNEY M. WEAVER, Bankruptcy Judge.

THIS CAUSE came on before the Court upon submission of Memorandum of both parties on Count I of the Complaint of ARTURO and MARIA MUINA'S Objection to the Validity and Priority of the Claims of the Internal Revenue Service and the Court having considered the Briefs submitted by counsel, and being otherwise fully advised in the premises, does...

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