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IN RE FERRARA

Bankruptcy No. 88-0203, Related Case 84-00530.

103 B.R. 870 (1989)

In re Andrew and Janet FERRARA Debtors. Andrew J. FERRARA, et al., Plaintiffs, v. DEPARTMENT OF TREASURY, IRS, et al., Defendants.

United States Bankruptcy Court, N.D. Ohio, W.D.

May 30, 1989.

Attorney(s) appearing for the Case

U.S. Dist. Atty., Toledo, Ohio, Dept. of Treasury, District Director of IRS, Cleveland, Ohio, Verne K. Armstrong, Joanne C. Rutkowski, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C. for defendants.

Thomas G. Schlageter, Oregon, Ohio, for debtors.

MEMORANDUM OPINION AND ORDER

RICHARD L. SPEER, Bankruptcy Judge.

This cause comes before the Court on the United States of America's Motion for Summary Judgment. No Reply Brief or Motion for Summary Judgment has been filed by the Plaintiffs. The Court has reviewed the Motion for Summary Judgment, as well as the entire record in this case. Based on that review, and for the following reasons, the Court finds that the Motion for Summary Judgment should be granted...

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