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IN RE LEMKE

Bankruptcy No. 90-01314-13.

145 B.R. 1005 (1991)

In re LEMKE, William R. and Lemke, Mary Ann, Debtors.

United States Bankruptcy Court, D. Idaho.

February 4, 1991.

Attorney(s) appearing for the Case

Stephen W. French, Boise, Idaho, for debtors.

Daniel H. Rosenhouse, Asst. Atty. Gen., Dept. of Justice, Portland, Or., for Oregon Dept. of Revenue.

Barry Zimmerman, Meridian, Idaho, trustee.

SUMMARY ORDER

ALFRED C. HAGAN, Chief Judge.

The debtors have objected to the priority status of the claim of the Oregon Department of Revenue involving the debtors' 1985 state income taxes. The claim arose as the result of an audit done by the United States Internal Revenue Service. The IRS shared the results of the audit with the Oregon Department of Revenue. The Oregon Department of Revenue then readjusted the debtors' return which resulted in an increase...

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