IN RE ORLINSKI

Bankruptcy No. 91-20124.

140 B.R. 600 (1991)

In re Eddie ORLINSKI, Debtor. UNITED STATES of America on Behalf of its agency, INTERNAL REVENUE SERVICE, Movant, v. Eddie ORLINSKI, Respondent.

United States Bankruptcy Court, S.D. Georgia, Brunswick Division.

December 16, 1991.


Attorney(s) appearing for the Case

Sean O'Conner, Trial Atty. Tax Div., U.S. Dept. of Justice, Washington, D.C., for movant.

Evelyn H. Johnson, Brunswick, Ga., for debtor.


ORDER

JOHN S. DALIS, Bankruptcy Judge.

Before the court is a motion for relief from the automatic stay of § 362(a) filed by the United States of America on behalf of its agent the Internal Revenue Service ("IRS"). Based on the evidence presented at hearing, submitted briefs and relevant legal authorities, I make the following findings.

FINDINGS OF FACT

The facts are not in dispute. On February 8, 1991 Eddie Orlinski ("debtor") filed...

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