McKAY, Chief Judge.
In this consolidated appeal, David Michael Fullmer and Peggy Marie Fullmer challenge a Bankruptcy Court ruling allowing claims filed by the Internal Revenue Service ("IRS") in the Fullmers' separate bankruptcy proceedings. Mr. Fullmer also objects to the IRS's application of portions of his payments to certain tax claims.
I.
Mr. Fullmer, doing business as Fullmer Construction Equipment Co. and as R & M Automotive and Truck...
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