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IN RE RUNNELS

Bankruptcy No. 90-10257, Adv. No. A-90-1094.

134 B.R. 562 (1991)

In re Michael Leon RUNNELS and Judy Kay Runnels, Debtors. Michael Leon RUNNELS and Judy Kay Runnels, Plaintiffs, v. INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, E.D. Texas, Beaumont Division.

August 28, 1991.

Attorney(s) appearing for the Case

Frank Maida, Beaumont, Tex., for debtors Michael Leon Runnels and Judy Kay Runnels.

David E. Whitcomb, Sp. Asst. U.S. Atty., Houston, Tex., for U.S.

OPINION

DONALD R. SHARP, Bankruptcy Judge.

COMES NOW BEFORE THE COURT, the Complaint of Michael Leon Runnels and wife, Judy Runnels, hereinafter ("Debtors"), to Compel Turnover of Property by the Internal Revenue Service, hereinafter ("IRS") pursuant to a regularly scheduled hearing on May 30, 1991, in Beaumont, Texas. This opinion constitutes findings of fact and conclusions of law in accordance with Federal Rule of Bankruptcy Procedure 7052 and disposes...

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