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IN RE HUBBARD

Bankruptcy No. 91-130050-BKC-AJC-A, Adv. No. 91-0583-BKC-AJC-A.

135 B.R. 430 (1991)

In re Thomas S. HUBBARD, Jr., Debtor. Thomas S. HUBBARD, Jr., Plaintiff, v. UNITED STATES of America, Defendant.

United States Bankruptcy Court, S.D. Florida, Miami Division.

December 19, 1991.

Attorney(s) appearing for the Case

Jordan Bublick, Miami, Fla., for debtor/plaintiff.

A.B. Phillips, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

MARY D. SCOTT, Bankruptcy Judge (Visiting).

THIS CAUSE came on for trial on November 20, 1991, before the Honorable Mary Davies Scott. Jordan Bublick appeared for the debtor plaintiff and A. Brian Phillips, U.S. Department of Justice, Tax Division, appeared on behalf of the United States of America. At issue before the Court is the extent to which the United States is secured. The debtor asserts that the United States...

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