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IN RE TURNER

Bankruptcy Nos. 91-42079(13), 92-42625(13) and 92-42766(13).

157 B.R. 904 (1993)

In re Ronny TURNER and Glenda H. Turner, Debtors. In re Phillip OWENS and Debra Owens, Debtors. In re Troy Franklin MOORE, Debtor.

United States Bankruptcy Court, N.D. Alabama.

September 7, 1993.

Attorney(s) appearing for the Case

Thomas M. Semmes, Anniston, AL, for Ronny and Glenda Turner.

Charles D. Martin, Gadsden, AL, for Phillip and Debra Owens.

Virgil M. Smith, Gadsden, AL, for Troy Franklin Moore.

MEMORANDUM OPINION

JAMES S. SLEDGE, Bankruptcy Judge.

These proceedings are before the Court for a consolidated hearing in three separate cases filed under Title 11, United States Code, Chapter 13. In each case Internal Revenue Service (IRS) filed proofs of claim and the trustee filed contests of the IRS claims. The facts of each case are slightly different, but the dispositive issue is the same in each case. The Court must determine whether a claim...

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