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IN RE SHOTWELL

Bankruptcy No. 389-35115-H13.

120 B.R. 163 (1990)

In re Herbert SHOTWELL, Debtor.

United States Bankruptcy Court, D. Oregon.

October 22, 1990.

Attorney(s) appearing for the Case

Magar E. Magar, Portland, Or., for debtor.

Karen E. Stratton, Sp. Asst. U.S. Atty., D. Or., for creditor.

Robert W. Myers, Portland, Or., trustee.

OPINION

HENRY L. HESS, Jr., Chief Judge.

This matter came before the court upon the debtor's objection to claim # 1 of the Internal Revenue Service ("IRS"). The debtor is represented by Magar E. Magar of Portland, Oregon and the IRS is represented by Karen E. Stratton, Special Assistant U.S. Attorney for the District of Oregon.

Findings of Fact

The following facts do not appear to be disputed....

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