IN RE BLANTON

Bankruptcy No. 88-13725lk.

105 B.R. 811 (1989)

In re Charles E. BLANTON and Brenda Blanton, Debtors. In re STATE OF ARIZONA, ex rel. Arizona DEPARTMENT OF REVENUE, Alleged Claimant.

United States Bankruptcy Court, W.D. Texas, Austin Division.

October 6, 1989.


Attorney(s) appearing for the Case

Joanalys Smith, Small Craig & Werkenthin, Austin, Tex., for debtors.

Gary R. Stickle, David J. Dir, Office of Attorney General, Tax Div., Phoenix, Ariz., for Arizona.

Stanley Wright, Arlington, Tex., Trustee.


MEMORANDUM OPINION SUSTAINING OBJECTION TO CLAIM

LARRY E. KELLY, Chief Judge.

The State of Arizona, ex rel, Arizona Department of Revenue (hereafter "Arizona") timely filed its proof of claim in the individual Chapter 7 bankruptcy case of Charles Blanton and Brenda Blanton on February 3, 1989. Arizona had timely filed a Proof of Claim for the same debt in the Chapter 7 bankruptcy case of Texas Painter Craft, Inc. (hereafter "TPC"). TPC is a corporation...

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