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IN RE WOODS

Bankruptcy Nos. 90-34870, 91-30115.

139 B.R. 876 (1992)

In re Ronald Wayne WOODS, Debtor. In re Mona Gay Quarles WOODS, Debtor.

United States Bankruptcy Court, E.D. Tennessee.

January 9, 1992.

Attorney(s) appearing for the Case

Rainwater, Humble & Vowell, Donald K. Vowell, Knoxville, Tenn., for debtor.

Jerry G. Cunningham, U.S. Atty., Pamela G. Steele, Asst. U.S. Atty., Knoxville, Tenn., Carol C. Priest, Tax Div., U.S. Dept. of Justice, Washington, D.C., for U.S.

MEMORANDUM ON DEBTORS' OBJECTION TO CLAIM OF INTERNAL REVENUE SERVICE

RICHARD S. STAIR, Jr., Bankruptcy Judge.

The debtor, Ronald Wayne Woods, commenced Case No. 90-34870 by the filing of a voluntary petition under Chapter 11 on December 5, 1990. His wife, Mona Gay Quarles Woods, commenced Case No. 91-30115 under Chapter 7 on January 9, 1991. Upon motion of Ronald Wayne Woods filed pursuant to 11 U.S.C.A. § 1112(a) (West Supp.1991), his case was converted...

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