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IN RE WARD

Bankruptcy No. BK-S-85-225.

77 B.R. 805 (1987)

In re Roger Paul WARD, Debtor.

United States Bankruptcy Court, D. Nevada.

September 8, 1987.

Attorney(s) appearing for the Case

Peter F. Koppe, Las Vegas, Nev., for debtor.

Brian McKay, Deputy Atty. Gen., Carson City, Nev., for State.

MEMORANDUM AND ORDER ALLOWING PROOF OF CLAIM

ROBERT CLIVE JONES, Chief Judge.

The Debtor, Roger Paul Ward ("Ward"), filed a petition under Chapter 13 of the Bankruptcy Code on February 19, 1985. Ward is licensed as a chiropractor by the Nevada State Board of Chiropractic Examiners under Chapter 634 of the Nevada Revised Statutes.

The Nevada State Department of Taxation ("Department") filed a proof of claim in the amount of $18,466.59 for sales taxes...

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