IN RE SMITH

Bankruptcy No. 88-13757S.

111 B.R. 81 (1990)

In re James R. SMITH, Thelma J. Smith, Debtors.

United States Bankruptcy Court, E.D. Pennsylvania.

February 14, 1990.


Attorney(s) appearing for the Case

Andrea B. Paul and Ronald J. Harper, Philadelphia, Pa., for debtors.

Charles M. Flesch and Michael J. Salem, Tax Div., U.S. Dept. of Justice, Washington, D.C., for I.R.S.

Edward Sparkman, Philadelphia, Pa., standing Chapter 13 trustee.


MEMORANDUM

DAVID A. SCHOLL, Bankruptcy Judge.

On November 18, 1989, the date of a final continued hearing on confirmation of the Debtor's Chapter 13 Plan of Reorganization and Objections to the Proofs of Claim of the Internal Revenue Service (hereinafter "the IRS"), Ronald J. Harper, Esquire (hereinafter "Harper"), the Debtor's counsel, suddenly moved to dismiss the entire underlying Chapter 13 case. Although recognizing that the Debtors had an absolute...

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