MEMORANDUM OPINION
WILLIAM E. ANDERSON, Chief Judge.
Before the court is a motion filed by the debtors, Robert B. and Linda L. Quick, to determine the amount and dischargeability of the claim filed in their chapter 7 case by the Internal Revenue Service.
FACTS
The debtors filed a joint petition under chapter 13 of the Bankruptcy Code on October 30, 1987. Their chapter 13 plan was confirmed on December 10, 1987 and subsequently...
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