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IN RE GARM

Bankruptcy No. 5-89-00582.

114 B.R. 414 (1990)

In re Fred GARM and Ernestine Garm, Debtors. UNITED STATES of America, on Behalf of its agency, INTERNAL REVENUE SERVICE, Plaintiff, v. Fred GARM and Ernestine Garm, Defendants.

United States Bankruptcy Court, M.D. Pennsylvania.

May 23, 1990.

Attorney(s) appearing for the Case

Harry J. Giacometti, U.S. Dept. of Justice Washington, D.C., for plaintiff.

Stephen G. Bresset, Honesdale, Pa., for defendants.

OPINION AND ORDER

THOMAS C. GIBBONS, Bankruptcy Judge:

Before the Court is a Motion of the United States of America to Abandon Real Property or in the alternative to Lift the Automatic Stay. For the reasons provided herein, we find that the United States of America, on behalf of its agency, the Internal Revenue Service (hereinafter "IRS") has met its burden of proof to lift the automatic stay and that the debtors have failed to meet their burden to show...

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