MEMORANDUM
TIMOTHY J. MAHONEY, Chief Judge.
Hearing was held on February 6, 1989, on debtors' objection to the claim of the IRS, filing no. 15, and the IRS's resistance to debtors' objection, filing no. 20. Pursuant to the Court's order of February 7, 1989, filing no. 22, debtors and the IRS submitted briefs. On February 27, 1989, another hearing was scheduled on debtors' objection to the amended claim of the IRS, filing no. 18, and the IRS's resistance...
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