OPINION AND ORDER DENYING MOTION FOR SUBROGATION
WALTER J. KRASNIEWSKI, Bankruptcy Judge.
This matter is before the court upon the trustee's motion requesting that this court rule upon the motion for subrogation of the Internal Revenue Service claim on behalf of William G. Henzler and Lynne D. Henzler and objections thereto by the International Union, United Automobile, Aerospace and Agricultural Implement Workers of America, UAW and its Local 12 and the...
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