MEMORANDUM OPINION
DOUGLAS O. TICE, Jr., Bankruptcy Judge.
This case comes before the court on the debtor's motion to compel the chapter 7 trustee, Gordon P. Peyton, to file tax returns on behalf of the bankruptcy estate. Hearing was held on June 17, 1992, and the parties thereafter submitted briefs on the issues. For the reasons stated in this memorandum opinion the court denies the debtor's motion.
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