ORDER
W. HOMER DRAKE, Jr., Bankruptcy Judge.
This matter is before the Court on Debtors' Objection to Proof of Claim of the United States for $65,531.21 in income taxes, interest and penalties. A hearing was held on June 27, 1989, and both parties submitted supplemental briefs on request of the Court. Having considered these briefs as well as the record in the case file, the Court makes the following Findings of Fact and Conclusions of Law.
FINDINGS...
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