IN RE ADAMS

Bankruptcy No. 91-10835-ALB, Adv. Proc. No. 92-1033-ALB.

152 B.R. 1021 (1993)

In re James ADAMS, Jr., SSN: 258-64-1421, Vera F. Adams, SSN: 260-62-0081, Debtors. James ADAMS, Jr. and Vera F. Adams, Plaintiffs, v. UNITED STATES of America, By and Through the INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, M.D. Georgia, Albany Division.

January 20, 1993.


Attorney(s) appearing for the Case

David P. Ward, Albany, GA, for Plaintiffs.

Janice L. Rovner Feldman, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for Defendant.


MEMORANDUM OPINION

JOHN T. LANEY, III, Bankruptcy Judge.

On October 8, 1992, the court held a hearing on the Government's Motion to Dismiss the Complaint for Turnover of the Property of the Estate. At the conclusion of the hearing, the court gave the parties the opportunity to submit briefs on the issue of whether the Debtors' claim arose out of the same transaction or occurrence from which the Government's claim...

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