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IN RE STOECKER

Bankruptcy No. 89 B 02873.

151 B.R. 989 (1992)

In re William J. STOECKER, Debtor.

United States Bankruptcy Court, N.D. Illinois, E.D.

Opinion Denying Reconsideration February 23, 1993.

Attorney(s) appearing for the Case

James D. Newbold, Asst. Atty. Gen., Illinois Dept. of Revenue, Chicago, IL, for Illinois Dept. of Revenue.

Thomas Raleigh, Raleigh & Helms, Chicago, IL, Trustee.

Robert Radasevich, Neal, Gerber & Eisenberg, Chicago, IL, for the trustee.

M. Scott Michel, Chicago, IL, U.S. Trustee.

MEMORANDUM OPINION ON RECONSIDERATION

JOHN H. SQUIRES, Bankruptcy Judge.

This matter comes before the Court on the objection of Thomas E. Raleigh, Chapter 7 trustee (the "Trustee") for the estate of William J. Stoecker (the "Debtor"), to a proof of claim, as subsequently amended, filed by the Illinois Department of Revenue (the "Department"). For the reasons set forth herein, the Court having considered all the pleadings and evidence adduced at trial...

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