IN RE SIMMONS

Bankruptcy No. 88-595-BKC-3P7, Adv. No. 89-36.

124 B.R. 606 (1991)

In re James R. SIMMONS, Debtor. Charles W. GRANT, Trustee, Plaintiff, v. UNITED STATES of America, Defendant.

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

February 25, 1991.


Attorney(s) appearing for the Case

Ronald Bergwerk, Jacksonville, Fla., for plaintiff.

Marika Lancaster, Washington, D.C., for defendant.


FINDINGS OF FACT AND CONCLUSIONS OF LAW

GEORGE L. PROCTOR, Bankruptcy Judge.

This adversary proceeding is before the Court upon complaint filed by Charles W. Grant, trustee for the estate of James R. Simmons, debtor, seeking to recover $7,799.02, overpaid by debtor to defendant, United States of America and its Internal Revenue Service. A trial was held on June 5, 1990, and October 23, 1990. Upon the evidence presented, the Court enters the following Findings...

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