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IN RE BOLDMAN

Bankruptcy No. 91-80447, Adv. No. 91-8212.

147 B.R. 448 (1992)

In re James Dean BOLDMAN and Paula Ann Boldman, d/b/a Paula's Hair Designers, Debtors. James Dean BOLDMAN and Paula Ann Boldman, d/b/a Paula's Hair Designers, Plaintiffs, v. UNITED STATES of America, United States Department of Treasury, acting through the Internal Revenue Service, Defendants.

United States Bankruptcy Court, C.D. Illinois.

July 31, 1992.

Attorney(s) appearing for the Case

Pamela S. Wilcox, Barash, Stoerzbach & Henson, Galesburg, Ill., for plaintiffs.

Gerard A. Brost, Asst. U.S. Atty., Peoria, Ill., Beverly Ann Ortega, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

OPINION

WILLIAM V. ALTENBERGER, Bankruptcy Judge.

Before the Court is the motion for summary judgment filed by the Plaintiffs, JAMES DEAN BOLDMAN and PAULA ANN BOLDMAN, d/b/a PAULA'S HAIR DESIGNERS (BOLDMANS). The BOLDMANS filed this action against the Defendant, the Internal Revenue Service, for violation of the automatic stay. The basic facts are undisputed. The BOLDMANS filed a Chapter 13 bankruptcy petition...

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