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IN RE WOOD

Bankruptcy No. 86-1172-BKC-3P7, Adv. No. 86-341.

78 B.R. 316 (1987)

In re Raymond H. WOOD, Jr., DDS, a/k/a Ray Wood, Debtor. Raymond H. WOOD, Jr., DDS, a/k/a Ray Wood, Plaintiff, v. UNITED STATES of America, Acting through the Internal Revenue Service, Defendant.

United States Bankruptcy Court, M.D. Florida, Jacksonville Division.

September 16, 1987.

Attorney(s) appearing for the Case

Lisa C. Cohen, Keystone Heights, Fla., for plaintiff.

Clinton W. Marrs, Washington, D.C., Charlotte Sennot, Jacksonville, Fla., for defendant.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

GEORGE L. PROCTOR, Bankruptcy Judge.

Upon evidence adduced, the Court makes the following Findings of Fact and Conclusions of Law:

FINDINGS OF FACT

1. The Chapter 7 debtor, Raymond H. Wood, Jr., DDS, a/k/a Ray Wood, is the plaintiff in this adversary proceeding. The United States of America is both the defendant in this proceeding and a claimant in the main case.

2. The plaintiff commenced...

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