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IN RE CARTER

Bankruptcy No. 89-20574-13.

125 B.R. 832 (1991)

In re Paul Dana CARTER, Janet Arlene Carter, Debtors.

United States Bankruptcy Court, D. Kansas.

February 28, 1991.

Attorney(s) appearing for the Case

Jan Hamilton, Hamilton, Peterson, Tipton & Keeshan, Topeka, Kan., for debtors.

Charles S. Kennedy, III, Tax Div., U.S. Dept. of Justice, Washington, D.C., for U.S.

William H. Griffin, Topeka, Kan., Trustee.

MEMORANDUM GRANTING MOTION FOR SUMMARY JUDGMENT AND DETERMINING TAX LIABILITY

JAMES A. PUSATERI, Bankruptcy Judge.

This matter comes before the Court on the debtors' motion for determination of tax liability and on the United States' motion for summary judgment. Paul and Janet Carter ("Debtors") are represented by Jan Hamilton. The United States ("U.S.") is represented by Charles S. Kennedy, III, Tax Division, U.S. Department of Justice.

FINDINGS...

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