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IN RE GIDLEY

No. 92-0349-CIV-ORL-18.

151 B.R. 952 (1992)

In re Robert K. GIDLEY & Nita M. Gidley, Debtors. Robert K. GIDLEY & Nita M. Gidley, Appellants, v. UNITED STATES of America, Appellee.

United States District Court, M.D. Florida, Orlando Division.

November 2, 1992.

Attorney(s) appearing for the Case

B. Gray Gibbs, Foley & Lardner, Tampa, FL, for appellants.

Richard A. Resnick, U.S. Justice Dept., Tax Div., Washington, DC, for appellee.

ORDER

G. KENDALL SHARP, District Judge.

On June 12, 1990, Robert K. Gidley and Nita M. Gidley (Gidleys) filed a petition for relief under Chapter 7 of the Bankruptcy Code. In their schedules, the Gidleys listed the Internal Revenue Service (IRS) as a creditor based on unpaid tax liabilities for 1982 through 1986. The Gidleys received their discharge in September 1990. On November 20, 1990, the IRS, on behalf of the United States, filed a proof of secured...

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