ORDER ON MOTION FOR PARTIAL SUMMARY JUDGMENT
ALEXANDER L. PASKAY, Chief Judge.
THIS is a Chapter 11 case and the immediate matter under consideration is a Motion for Partial Summary Judgment filed by S.T. Patrick and N. Patricia Patrick, the Debtors in the above-captioned case. The Motion for Summary Judgment was filed in connection with the Debtor's Objection to Internal Revenue Service Claim No. 34. The Debtors contend that they are entitled to a judgment...
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