IN RE CHAPIN

No. 92-1121.

148 B.R. 304 (1992)

In re Clifford W. CHAPIN and Peggy Chapin, Debtors. Clifford W. CHAPIN and Peggy Chapin, Plaintiffs/Appellants, v. UNITED STATES of America, acting through the INTERNAL REVENUE SERVICE, Defendant/Appellee.

United States District Court, C.D. Illinois, Peoria Division.

June 22, 1992.


Attorney(s) appearing for the Case

James S. Brannon, Peoria, IL, for plaintiffs/appellants.

Gerald A. Brost, Asst. U.S. Atty., Peoria, IL, for defendant/appellee.


ORDER

MIHM, Chief Judge.

Before the court is an appeal from the Bankruptcy Court for the Central District of Illinois, the Honorable William V. Altenberger presiding. For the reasons set forth below, the decision of the bankruptcy court is affirmed.

BACKGROUND

This case presents solely a question of law. There are no facts in dispute. Between 1969 and 1983, the debtors failed to pay federal income taxes. As a result, the debtors owe the...

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