MATTER OF LYLE

Bankruptcy No. 86-8787, Adv. No. 86 0706.

83 B.R. 57 (1988)

In the Matter of James Edwin LYLE, Debtor. James Edwin LYLE, Plaintiff, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, N.D. Alabama, S.D.

January 25, 1988.


Attorney(s) appearing for the Case

J. Harry Blalock, Birmingham, Ala., for debtor.

Richard E. O'Neal, Asst. U.S. Atty., Birmingham, Ala. and William A. Roberts, Dept. of Justice, Washington, D.C., for defendant.


OPINION AND ORDER

STEPHEN B. COLEMAN, Bankruptcy Judge.

The debtor, James Edwin Lyle, filed his Chapter 7 bankruptcy petition under Title 11 of the United States Code on October 30, 1986. The Internal Revenue Service (IRS) filed a Proof of Claim in the amount of $94,574.75 in the Lyle bankruptcy case.

This Adversary Proceeding arose on the Complaint of the debtor to determine the dischargeability of his alleged indebtedness to the IRS in the "amount...

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