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IN RE SWAN

Bankruptcy No. 91-23395.

152 B.R. 28 (1992)

In re Robin K. SWAN, Debtor.

United States Bankruptcy Court, W.D. New York.

December 23, 1992.

Attorney(s) appearing for the Case

Robert S. Cooper, Rochester, NY, for debtor.

Relin & Goldstein, Rochester, NY, for Citibank.

Mark D. Lansing, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., Anne VanGraafeiland, Rochester, NY, for I.R.S.

George M. Reiber, Chapter 13 Trustee, Rochester, NY.

DECISION AND ORDER

JOHN C. NINFO, II, Bankruptcy Judge.

BACKGROUND

On December 4, 1991 the debtor, Robin K. Swan (the "Debtor"), filed a petition initiating a Chapter 13 case. The only creditors scheduled by the Debtor were fully secured mortgage holders on her residence and disputed personal income taxes due to the Internal Revenue Service (the "IRS") and New York State on which her non-debtor spouse,...

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