IN RE JACOBS

Bankruptcy No. 91-00748E, Adv. No. 91-0162.

147 B.R. 106 (1992)

In re Michael Duawayne JACOBS, Sr. and Susan Irene Jacobs, Debtors. Michael Duawayne JACOBS, Sr. and Susan Irene Jacobs, Plaintiffs, v. INTERNAL REVENUE SERVICE, DEPARTMENT OF the TREASURY, United States of America, and Gary J. Gaertner, Trustee, Defendants.

United States Bankruptcy Court, W.D. Pennsylvania.

November 17, 1992.


Attorney(s) appearing for the Case

Robert E. McBride, Erie, Pa., for debtors.

Gary J. Gaertner, Pittsburgh, Pa., Chapter 13 Trustee.

Richard I. Miller, Washington, D.C., for I.R.S.


OPINION

WARREN W. BENTZ, Bankruptcy Judge.

Background

The facts are not in dispute. The Internal Revenue Service ("IRS") properly filed a tax lien on May 2, 1991 in the office of the Prothonotary of Erie County, against Michael Duawayne Jacobs, Sr. ("Debtor") for the years 1985 and 1986 in the amount of $5,009.45. This Chapter 13 case was filed September 17, 1991. Included in the bankruptcy estate of Debtor is the following property:

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