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IN RE HUGHES

Bankruptcy No. 90-25088-B.

137 B.R. 614 (1992)

In re Felix A. HUGHES.

United States Bankruptcy Court, E.D. Virginia, Norfolk Division.

March 4, 1992.

Attorney(s) appearing for the Case

James R. Sheeran, Norfolk, Va., for debtor.

Marcus, Santoro & Kozak, Portsmouth, Va., John B. Raftery, Trial Atty., Tax Div., Dept. of Justice, Washington, D.C., Susan L. Watt, Asst. U.S. Atty., Norfolk, Va., for I.R.S.,

Debera F. Conlon, Asst. U.S. Trustee, Norfolk, Va.

OPINION AND ORDER REGARDING I.R.S. CLAIM

HAL J. BONNEY, Jr., Bankruptcy Judge.

Dr. Felix Hughes is a radiologist residing in Virginia Beach, Virginia, who on October 25, 1990, filed a voluntary Chapter 11 bankruptcy petition in the United States Bankruptcy Court for the Eastern District of Virginia. On March 4, 1991, the Internal Revenue Service (IRS) filed a Proof of Claim (Claim # 23) against the estate contending that Dr. Hughes is indebted to the United...

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