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IN RE STANLEY

Bankruptcy No. 89-1848-8P7.

114 B.R. 777 (1990)

In re William W. STANLEY and Marian J. Stanley, Debtors.

United States Bankruptcy Court, M.D. Florida, Tampa Division.

May 21, 1990.

Attorney(s) appearing for the Case

Don M. Stichter, Stichter & Riedel, P.A., for debtors.

Michael A. Cauley, Asst. U.S. Atty., Tampa, Fla.

Neal I. Fowler, Dept. of Justice.

V. John Brook, for trustee.

FINDINGS OF FACT, CONCLUSIONS OF LAW AND MEMORANDUM OPINION

ALEXANDER L. PASKAY, Chief Judge.

THIS IS a Chapter 7 liquidation case and the matter under consideration is an objection filed by William W. and Marian J. Stanley (Debtors) to a claim filed by the United States of America, Internal Revenue Service (Government). The matter is presented for this Court's consideration by cross Motions for Summary Judgment filed by both the Debtors and the Government...

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